USE ONLY IRC 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

Scenario 1: Michaels home has two acres with a detached barn. In the barn, Michael fixes cars he works on for other people. His clients stop by the barn to show him the damage before he accepts and completes the jobs. During the year, he incurred a number of expenses to operate the car repair business out of his barn. He did not perform the work for this business at any other location and does not use the barn for any other purpose except for the car repair business. A. Can Michael deduct some portion of his barns expenses related to his car repair business this year? B. Explain in one or two sentences only why you gave the answer to part A using the research resource you found. Make sure to cite the area of the resource you used.