Which of the following, if any, is an advantage of using the simplified method for determining the office in the home deduction?

a.The exclusive use requirement does not have to be met.

b.It can also be used for a residence that is rented (not owned) by the taxpayer.

c.It allows the expense to be classified as a deduction for AGI.

d.No depreciation on the personal residence has to be computed.

e.None of these choices are correct.