Which of the following taxpayers may be eligible to deduct business use of home expenses?

Beth operates a computer repair business from her home. She usually comes home from her day job, eats dinner, then clears the table and uses it as a workbench.

Solomon runs a multi$-$level marketing business selling cleaning products. He has a shelf in his garage that holds all his samples and sales materials.

Elias runs a side business analyzing statistics for local high school baseball teams. He has a work desk in an extra bedroom with the only computer in the house. Sometimes he has to wait until his kids finish using the computer for homework to work on his projects.

Jane helped her friend change the head gasket on her car in $2022.$ She parked the car in her shed for three weeks while they did the work. Jane's friend paid her $$1,000$ for parts and labor. Jane did not provide any other car repair services during the year