Discuss whether any of the following individuals are entitled to an office-in-home deduction: business. She has substantial income from the consulting practice. b. Marty is a college professor who writes research papers for academic journals in his office at home which is used exclusively for year in question. customers. has substantial income from the consulting practice. (Select all that apply.) 4. No, Maggie must prove that her home office is the only place where she conducts business. D. Yes, Maggie's office is the most significant place for the conduct of her business activities