Sarah is a self $-$ employed massage therapist $($ owns her own business instead of working at a spa company $)$ She rents a suite in an office building downtown where she normally performs massages for clients $.$ She also has a den at home where she sometimes likes to take notes from online research for new techniques for massage $($ e$.$g$.$ hot stone or pressure point massage therapy $).$ However $,$ she does not offer massages for clients at her home and does nearly all her administrative work at the office building Will Sarah be able deduct some portion of her home's expenses related to her massage business this year $?$ Yes or No