A taxpayer is a salaried employee and occasionally works during the evenings in his study at home. Which of the following statements is true?

Question $1$Select one:

a$.$

All expenses incurred related to his home will always be private in nature and will not qualify as deductible expenses for tax purposes

b$.$

All expenses incurred related to his home will now be deductible expenses from a tax perspective as he uses his home for work purposes

c$.$

He must apportion the expenses related to his home and he will be able to claim a portion of his home expenses as tax deductions since he uses a portion of his home for work purposes

d$.$

He will only be able to claim a portion of his home expenses as tax deductions if he earns mainly commission or his duties are mainly performed at his home