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

a.For the office in the home deduction, complete the following sentence regarding the exclusive use requirement.

A taxpayer is allowed a deduction for an office in the home expenses if a portion of the residence is used exclusively on a regular basis as

• ___________ choices(a place of business used by the taxpayer's clients, patients, or customers the principal place of business for the employee's employer) or _____________ Choices(an after work hours place to conduct work by an employee or

the principal place of business of the taxpayer)

.