Mike has a Home Office in a spare bedroom of his house. He qualifies to deduct Home Office expenses and plans to use the actual method of calculating expenses. Which of the following is a deductible expense

the cost of the first landline telephone. Mike uses landline for both business and personal purposes

depreciation for the business portion of the house

cost of reporting damaged crown molding in the family recreation room

a portion of the amount Mike pays the landscaper who are who cares for the front