Marcus is a new, self-employed tax preparer who lives in a small apartment in New York City. He has 120 clients and meets them at their place of business or the local coffee shop. Marcus' apartment is 250 square feet, has a small kitchenette, small bathroom, and 1 room that serves as a living room, bedroom, and dining area. He prepares tax returns in the room that has 3 uses. Does Marcus qualify for the Office in the Home deduction