Katrina uses the finished basement of her home for business purposes.

Under what circumstances may she claim a home office deduction related to her use of the basement?

She works from the basement most of the week. She also shares the space with her daughter, who uses it to attend online college classes.

She works every day from $8$ a$.$m$.$ until $5$ p$.$m$.$ from the basement. In the evenings, it serves as her family's recreation room.

She uses the basement to store product samples. The business involves the sale of the products.

She uses the basement to hold the occasional client meeting. Otherwise, it generally goes unused.