Which, if any, of the following is an advantage of using the simplified method for determining the office use of a home deduction compared to using the regular method?

a. No depreciation on computer equipment used in the office has to be computed using the simplified method.

b. The exclusive use requirement does not have to be met if the simplified method is used.

c. The simplified method allows the taxpayer to avoid issues that arise in allocating expenses of operating the home between business and personal use.

d. The simplified method can be used for a residence that is rented (not owned) by the taxpayer.

e. None of these is correct.