Barry Field operates a mail order business out of a dedicated space in his home. Which of the following statements is NOT correct?

a. Barry can deduct a pro rata share of the maintenance costs of his home.

b. Home office costs that are not deductible in a given year can be carried forward for one year only and deducted against income generated from the same business.

c. Barry can deduct a pro rata share of CCA on his home.

d. Barry can deduct a pro rata share of mortgage interest on his home.