The Following Individuals Maintained Offices in Their Home: (1)Dr

question 63

Multiple Choice

The following individuals maintained offices in their home: (1) Dr.Austin is a self-employed surgeon who performs surgery at four hospitals.He uses his home for administrative duties as he does not have an office in any of the hospitals.
(2) June,who is a self-employed plumber,earns her living in her customers' homes.She maintains an office at home where she bills clients and does other paperwork related to her plumbing business.
(3) Cassie is an employed as a sales representative of Montgomery Products,an out-of-town company which does not have a local office.She uses an extra room in her home to plan her sales calls,write up orders and store inventory.The use of this room in her home is a required part of the job.,and this work is the only use of this room.
Who is entitled to a home office deduction?

• A)Dr Austin
• B)Dr.Austin and June
• C)Cassie and June
• D)All of the taxpayers are entitled to a deduction.

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Definitions:

Libido

A term used in psychoanalytic theory to denote the energy of the sexual drive as a component of the life instinct.

Unconscious

The part of the mind that contains thoughts, memories, and desires not within immediate awareness but influencing behavior.

Neurotics

Individuals who suffer from neurosis, a psychological condition marked by chronic distress but not by delusions or hallucinations.

Neurotic Anxiety

A psychological condition characterized by excessive worry or anxiety that is not based on any real external threat.