Jon Bogen operates a consulting business out of a dedicated space in his home. It is his principal place of business. With respect to the items that he can deduct, which of the following statements is correct? Jon can only deduct a pro rata share of operating costs, utilities, and property taxes. Jon can deduct a pro rata share of operating costs, utilities, property taxes, mortgage interest and CCA. Jon can only deduct a pro rata share of operating costs, utilities, property taxes, and mortgage interest. Jon can only deduct a pro rata share of operating costs and utilities