Which of the following statements is false?

A.Expenses for maintaining the taxpayer's entire home must be allocatedbetween business and personal use.

B.Direct expenses are deductible without allocation.

C.Indirect expenses must be allocated between business and personal use usually based upon a fraction the numerator of which is the square footage of the home office andthe denominatorbeing the total square footage of the home.

D.None of the above are false.