Larry is a self-employed carpenter, and he uses his garage as a workshop. Most of his work is done in that workshop, but occasionally, he works in the homes of his clients. His workshop is used only for his carpentry business. Can he deduct the expenses related to the business use of his home?

a) Yes, because he could meet clients here if he chose to do so.

b) No, because he occasionally works in his clients' homes.

c) No, because he does not store inventory or product samples in his home.

d) Yes, because he uses the workshop regularly and exclusively as his principal place of

business.