Jake provides financial and other consulting services to unrelated clients. He conducts all consulting activities primarily from his home offices and visits the client locations on a very limited basis. In addition to the consulting activities, Jake conducts all general and administrative functions for the business at his home offices. Jake also handles the administrative and billing tasks associated with his wifes non-medical employment

What home office deductions may Jake claim on his taxes? Provide the Internal Revenue Code Section to support your answer. Can Jake perform both tasks outlined above and still qualify as a home office?