The following statements attempt to identify the same legal issue. Which issue is better and why? a. Whether the owner of Fast Veterinary Services is entitled to a home office deduction for a room at his home exclusively used for business to manage his veterinary practice? b. Whether a veterinarian who works at his home office only 5% of his time to complete administrative work for his business, is entitled to a home office deduction under Section 280A(c)?

Sally is a sole proprietor. She purchased an airplane on January 2nd for she and her assistant to fly from Honolulu to New Mexico once every month for her trading business. The airplane cost $5 million. Last year she flew first class with each first-class ticket costing $3,000. She had her assistant fly coach which cost $1,000 per trip. Sally carefully maintains all required documentation. No other trips were taken on the airplane. Sally wants to know if the airplane costs are deductible. Write a sophisticated legal issue.