Which of the following statements regarding the home office deduction is/are true?

A.While a taxpayer may have multiple locations where business is conducted, to claim the home office deduction, the taxpayer must be able to show that his home is the principal place of business. One factor the taxpayer may use to show that his home is the principal place of business is that substantial time is spentat the home performing work.

B.Where a taxpayer spends most of his time conducting business outside the home, the taxpayer's home is not the principal place of business, andmay not claim the home office deduction merely because the taxpayer performs all his administrative and management duties at his home office. This is so even if there is no other fixed location where the taxpayer conducts administrative and management duties.

C.All of the above.

D.None of the above.