Your client, Nora, has a 300-square-foot room in her 2,000-square-foot home that she uses as an office for her bakery business for administrative functions such as paying bills and ordering supplies. She has heard of other small businesses taking the home office deduction, as she does not want to miss out on any deductions.

Write a short memorandum advising Nora on whether she can take any deductions for her home office, detailing your conclusion. You are allowed to make some assumptions in order to document your findings.