In connection with the office in the home deduction, complete each section below:

a. Based on the following descriptions, classify each as "Yes" it qualifies for the office in the home deduction or "No" it does not.

• An exclusive office is the principal place of business for the independent yoga instructor.
• The home office is for the convenience of the employer.
• The family den is used by the taxpayer to conduct administrative and management activities of their manufacturing business

b. Read each statement below regarding the office in the home deduction.

Direct expenses benefit only the business part of the home and maybe deducted in full, while indirect expenses are for maintaining and operating the home and must be allocated between business and personal use.
Direct expenses benefit only the business and indirect expenses are for maintaining and operating the home. Both may be deducted in full if there is an office in the home.
Direct expenses benefit only the business part of the home and indirect expenses are for maintaining and operating the home. Both are totaled and allocated based on square footage if there is an office in the home.

Select from the dropdown list the statement that accurately outlines the deductibility of direct and indirect expenses.

c. Complete the statement regarding the effect a taxpayer's work status (i.e., employed or self-employed) has on the office in the home deduction.

___ classify the deduction as for AGI and as an ___ employee business expense, an employee gets ___ deduction for 2018 through 2025.

d. True/False: The office in the home deduction is not available to taxpayers who do not own their home (e.g., who live in rented apartments).

e. What is the treatment of office furnishings (e.g. desk, chairs, and file cabinets) on the office in the home deduction?

f. Regarding the office in the home deduction, what is the treatment of expenses that exceed gross income from the business?