True or False: Any "passive" losses that are "suspended" and not "used" until the taxpayer's death, may all be claimed on the taxpayer's final tax return.

True

False

A taxpayer regularly devotes a room in his home for a use related to his trade or business. Overall during the year, he uses it for business purposes 80% of the time and for personal purposes 20% of the time. True or False: This room may qualify for the "office at home" deduction if he sees clients or customers in it during the year.

True

False