Regarding the Simplified Method of Computing the Office in the Home

question 99

Essay

Regarding the simplified method of computing the office in the home deduction, comment on the following independent factors.
a. Taxpayer has set aside 400 square feet for use as an office.
b. Taxpayer has repainted and recarpeted the office area.
c. In past years, taxpayer has always taken the deduction using the regular (actual expense) method.
d. The net income from the business is not large.

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Definitions:

Double-unaware Design

A research methodology where neither the participants nor the experimenters are aware of which individuals are in the control group versus the experimental group.

Incidence

The occurrence, rate, or frequency at which a new case of a disease or condition emerges in a specific population over a certain period of time.

Random Assignment

A technique used in research to place participants into experimental groups in a way that each participant has an equal chance of being in any group, ensuring the groups are comparable.

Face Validity

The extent to which a test appears to measure what it is supposed to measure, based on a subjective judgment and general impressions.