May you kindly help me solve this taxation question

Question 2 (25 Marks) Mr. Randy Raft wanted to start a home-based business that would specialize in selling posters. The business would be operated from his principal residence. He set aside 20% of the total floor space in the residence for the poster operations. Mr. Randy Ra's principal residence, costing $ 970,000 in total, was acquired on January 1, 2019. It is estimated that 35 270,000 of this total value can be attributed to the land value. MI. Randy Ra incurred the following 2019 costs relating to the principal residence: Utilities for the Home (Heat. Light, and Water) $ 3.300 Mortgage Interest Paid 12,000 House Insurance 3,300 Property Taxes 1,100 Reairs 8.: Maintenance for the Home 9 200 Total House Costs $ 35 500 The business commenced operations on February 01, 2019. On that date, Mr. Randy Raft purchased the following assets to be used in his new business: Ofce Furniture 8: Shelving $60,000 Computer 2,000 Business Seth-rare 4 000 Total Purchases $21 000 In addition, Mr. Randy Ra had a separate telephone line installed for dealing with the mail order business. During the period February 1, 2019, through December 31, 2019, Mr. Randy Raft's mail order sales totaled 33 900,000. Costs associated with these sales included the following: Cost of Merchandise Purchased 31'. 7'5 0,000 Unsold Merchandise at December 31, 2019 40,000 Packaging Materials 30,000 Mailing Costs 45,000 Ofce Supplies 15,000 Telephone Charges 5,000 Printing of Brochures 30,000 Membership in Yacht Club 25,000 Meals in Entertainment Costs 36 000 Total Costs $1 026 000 Required: A. Can Mr. Randy Raft deduct work space in the home costs? Briefly explain your decision. B. Calculate Mr. Randy Raft's 2019 minimum net business income or loss that he will report on his 2019 income tax return. c. Briefly discuss any issues that should be discussed with Mr. Randy Raft regarding the work space in his home and business costs