In each of the following independent cases, indicate whether the taxpayer will be entitled to deduct expenses (depreciation, utilities, insurance, etc. or $5 per square foot up to 300 square feet) applicable to an "office in the home."

a) Pete is an accounting professor at a state university where he is furnished an office. In his home, one room has been converted into an "office" used by Pete solely for such tasks as grading papers, preparing exams, and reading journals.

b) Marilyn, married, operates a part-time transcription service in her home. In her bedroom, she has an "office" with a desk, computer, printer, file cabinet, etc. She uses the office approximately 15 hours per week in her transcription service. She continues to use the bedroom as a place to sleep and dress.

c) Jane, who is self-employed, is a sales representative for several companies. She uses a room in her home solely as an office in which she takes orders, makes telephone sales calls, prepares reports, and so on. She does not have an office elsewhere.