Hannah maintains an office in her home. Which of the following statements is not correct with regard to taking a home office deduction? O She must use the office space in her home exclusively as an office. O She must use the office as such on a regular basis. Her home office expense deduction can exceed her business income less business expenses before the home office deduction. She must choose between two methods of calculating her home office deduction. O All of the above statements are correct with regards to taking a office in the home deduction