Which of the following clients is not required to meet the exclusive use test to Deduct the business use of home expenses?

A. Architect with his office and living room combined with no space identified as an office

B. Cosmetics salesperson using her home to store products samples and inventory

C. Daycare provider using the entire home for daycare purposes; state certification requirements have not been met

D. An attorney with her office and guest bedroom combined, with no space identified as an office