Question $14$ of $15.$

All of the following taxpayers are in business as Schedule C sole proprietors. Who may qualify for a home office deduction?

Harriet does administrative work out of her finished basement for her consulting business during the day. In the evening, the basement is used as her family's recreation room.

Robbie has a bakery located a few miles from his home. He spends about $30$ hours performing administrative activities from the back office of the bakery. On Saturdays, he spends a few hours each day updating the books from his home office. He does not use his home office for any other purpose.

Belinda is an independent contractor who sells candles. Her home is the only fixed location for her business. She has shelving set up in a spare bedroom where she stores inventory. She also has guests stay over in the spare bedroom when they are visiting.

Sam has a freestanding workshop in his backyard where he crafts wood carvings that he sells at local art fairs. He also uses it to perform home repairs and to build furniture for his own personal use.