B) 50% of the unreimbursed meal expenses (C) 50% of the employee's meals only d) Meals for everyone except the employee - potential clients only ? 3. Brad began using an office-in-home in August of 2017. The cost of his home was $135,000, of which, the land value was $20,000. The business percentage of the area used is 20%. What is the amount of depreciation Brad is eligible to deduct on his 2017 tax return? The Office-in-Home Depreciation Table is shown below. (Round to the nearest dollar.) Office-in-Home Depreciation Table (Placed in service after 5/12/93) Use the following chart to calculate depreciation for the first year a home is used for business. Table 2. MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage to Use 2.461% 2247% 3 2.033% 1.819% on 1.605% 1.391% 1.177% 0.963% 0.749% 0.535% 0.321% 0.107% al $1,300 (b) $ 221 c) $1,107 d) $ 260