The general rule is that taxpayers who use a part of the home for legitimate business purposes can deduct expenses allocable to that portion of the home used for those business purposes. To meet this qualification all of the following must apply except:

A. Part of the home is exclusively used on a regular basis as the principal place of business for any of the trades or businessesB. Part of the home is exclusively used on a regular basis as a place of business used by patients, clients or customers to meet or deal with the taxpayer in the normal course of the trade or businessC. Part of the home is exclusively used on a regular basis in connection with the trade or business if it is a separate structure that is not attached to the homeD. Part of the home is used on a regular basis as a home office and family room used by the rest of the family for entertainment