Dighi,an Artist,uses a Room in His Home (250 Square Feet)as

question 129

Essay

Dighi,an artist,uses a room in his home (250 square feet)as a studio exclusively to paint.The studio meets the requirements for a home office deduction.(Painting is considered his trade or business. )The following information appears in Dighi's records:
(a)What is the amount of Dighi's home office deduction if he is self-employed?
(b)If some amount is not allowed under the tax law,how is the disallowed amount treated?
(c)Assume all of Dighi's records of expenses relating to the room were destroyed in a major paint spill.How much of a home office deduction,if any,will he be allowed?

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