Which of the following is a true statement concerning the home-office deduction?

a. Self-employed taxpayers use Form 2106 to report this deduction.

b. Employees are required to treat the business portion of mortgage interest as a miscellaneous 2% deduction.

c. Depreciation is considered before cash expenses in applying the net income from the business limitation.

d. For self-employed taxpayers, the home-office deduction calculated under the standard method allows some items that would be deducted on Schedule A to become a Schedule C deduction.