Pam's employer provides her with an office in its downtown headquarters so that she can maintain her supplies of samples and her preliminary sales records in a secure location. There are plentiful vacant office these days at the headquarters, so her employer doesn't really care whether she uses the space or not. Because the office is just a one-mile drive from where she lives, Pam used to frequently stop by her office before heading out for the day to make her sales calls - usually just to say hello to folks.  However few employees are going into the office anymore, so she now rarely goes into the office.  She finds it easier to use an extra room in her home to schedule appointments and keep up with administrative work when she is not on the road. The room in her home is not used for any other purpose. The utilities costs allocated to the room totaled $1,000 in 2022. The room is 500 square feet and her house is a total of 3,000 square feet. She purchased the home for $1,000,000 at the end of 2019. 

Discuss the tax implications of these facts.