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.