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4. Which of the following is an exception to the home office exclusive-use test? a) A building used as a daycare facility. b)The taxpayer uses

4. Which of the following is an exception to the home office exclusive-use test?

a) A building used as a daycare facility.

b)The taxpayer uses part of their home for storage of inventory or product samples.

c) A separate structure.

d) Business records and financial information are kept in the taxpayer's home office.

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