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Question $36$ of $100.$

All of the following taxpayers are self$-$employed. Who is ineligible to claim the business$-$use$-$of$-$home deduction?

A jewelry maker who conducts most of their business from a rented store but occasionally uses a space in home to create or repair items.

A state$-$approved day care provider.

An essential oils distributor storing inventory in a dedicated space within the home.

An accountant who meets with clients from a spare bedroom set up as an office and used solely for that purpose.

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