In order to supplement his income working in a Calgary bookstore, Mr. Nolan Patrick has decided to start a home based business that will specialize in selling used textbooks to university and college students. The business will be run out of space that he has set aside in his residence. This space involves 18 percent of the total floor space in the residence. The residence was acquired on January 1,2022 at a total cost of $520,000. It is estimated that $140,000 of this total value can be attributed to the land on which the residence is situated. From January 31 to December 31, Mr. Patrick has the following costs that can be associated with this residence: The business begins operations on January 31, 2022. On that date, Mr. Patrick acquires the following assets to be used in his new business: In addition, he has a separate telephone line installed for dealing exclusively with the mail order business. The telephone charge includes charges for a toll-free number and a long-distance package. During the period January 31,2022 through December 31,2022 , his mail order sales total $370,000. Costs associated with these sales are as follows: Note 1: Mr. Patrick leases an automobile to be used in his unincorporated business. The lease cost is $962/month. Of the 42,000km he drove, 36,000km related to his business. Required: A. Can Mr. Patrick deduct work space in the home costs? Briefly explain your conclusion. B. Compute the minimum net business income or loss that Mr. Patrick must report in his 2022 personal income tax return. C. Briefly describe any issues that should be discussed with Mr. Patrick concerning the work space in his home and business costs