Which of the following statements is false?

A.ACPA who used his dining room table as a place to meet tax clients to prepare tax returns during the tax yearmay take a home office deduction.

B.The home office deduction is always limited to the income produced by the at-home business activity.

C.A taxpayer does not need to meet the exclusive use test for the home office deduction if he or she meets the requirements for storage of inventory in the home.

D.One way to meet the exclusive and regular use requirements for the home office deduction is to use the home as a place to meet or deal with customers and clients.