Discuss whether either of the following individuals are entitled to an office-in-home deduction:

a. Maggie is a self-employed management consultant who maintains an office in her home exclusively used for client meetings and other business-related activities. Maggie has no other place of business and her office is the most significant place for her business. She has substantial income from the consulting practice.

b. Bobby operates his own sole proprietorship as an electrician. He maintains an office at home where he keeps his books, takes phone calls from customers, and does the payroll for his five employees. All of his electrical work is done at the location of his customers.