Which is TRUE about the deduction for office in home?

a. Employees who work from home are permitted to deduct home office expenses from their wages

b. The safe harbor method may be claimed for areas up to 400 square feet

c. Taxpayers who own their homes and claim actual expenses are required to depreciate the business use portion of the home

d. The Safe harbor method includes a depreciation component that is $2.50 per square foot