Thomas, an accountant, has an office in town where he meets with clients and does most of his work. Neighbors sometimes corner him for tax advice. Thomas uses the family room when meeting with his neighbors. Is Thomas allowed a deduction for the business use of his home?

a) Yes, because Thomas meets with clients in his home.

b) No, because his home is not his principal place of business.

c) Yes, because he is using it for a legitimate business purpose.

d) No, because he does not have a separate structure.