Debra Dogood is a tax professor who would like to get a deduction for her home office, but has been

frustrated by section $280$A$,$ especially the principal place of business rule and the $$convenience of the

employer$$ requirement in section $280$A$($c$)(1).$ Please evaluate the following three possible strategies

that Debra has come up with for achieving her goal:

a$.$ Have her employer purchase the home office and lease it back to her, and then deduct the rent

b$.$ Argue that the writing of casebooks, textbooks, etc. constitutes a separate and distinct trade or

business from her job as a tax professor, for which her home office is the principal location

c$.$ Make a Soliman$-$type argument that her regular business school office is unsuitable requiring

her to perform research and similar activities at her home. This argument is complicated since

Dogood, has a large office at the business school; but the quarrelsome nature of the students

and professors ensures that she gets little if any work done there.

Research these alternatives and write a research memo in good form that includes facts, issues,

conclusion, analysis.