Question 23 of 50. In order to take a deduction for business use of a home, the space must be used exclusively and regularly as the principal place of business. To meet the exclusive use test, the space must O Be used only for the trade or business. O Be used for business more than 50% of its overall use. Be used for business, but may also be used as a guest room as long as such use is less than 10% of its total use. Be used for business, but may be used as a playroom for children after working hours. Mark for follow up