Which of the following taxpayers CANNOT deduct his/her home office? Answers: All of these taxpayers may deduct their home offices. Tammy is a self-employed baker who owns and operates a bakery. She has a small office at the bakery, but often does accounting work in the evenings in her home office. Tommy is a self-employed sales representative who schedules appointments and keeps all paperwork at his home office. Sheldon is a self-employed tax preparer who works out of his home office. Wyatt is a self-employed, wedding photographer who meets with clients at his home office to discuss photo shoots and view pictures after the wedding