T's employer provides an office for her in its downtown headquarters. Which of the following statements is true?

a. T maintains an office in her home that she uses to conduct work related to her rental property. Even though the rental activities may be considered a business, no deduction can be allowed because T's principal business is that of being an employee and its primary location is downtown.

b. T regularly meets with clients of her employer's business in her home office, which is exclusively used for such purpose. T is entitled to the home office deduction without further inquiry.

c. T maintains a home office that is exclusively used on a regular basis to conduct work regarding her investment portfolio. No deduction is allowed.

d. None of the statements above are true.