For purposes of computing depreciation on the taxpayer's home for the home office deduction, the depreciable basis of the home is: 1) the taxpayer's adjusted basis in the home at the time it is converted to a home office. 2) the fair market value of the home at the beginning of the tax year. 3) the fair market value of the home at the time it is converted to a home office. 4) the lesser of a, or c. 5) the lesser of a. or b