Which of the following statements regarding limitations on the deductibility of home office expenses of employees is correct?

Multiple Choice

Deductible home office expenses of employees are not deductible.

Deductible home office expenses of employees are deductible as itemized deductions.

Deductible home office expenses of employees are for AGI deductions limited to gross income from the business.

Deductible home office expenses of employees are for AGI deductions not limited to gross income from the business.