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?

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

B. Depreciation for the business portion of the house.

C. Cost of repairing damaged crown molding in the family recreation room.

D. A portion of the amount Mike pays the landscaper who cares for the front lawn.