Which of the Following Statements Regarding Limitations on the Deductibility

Which of the following statements regarding limitations on the deductibility of home office expenses of self-employed taxpayers is correct?

A) Deductible home office expenses are for AGI deductions and may be deducted without limitation.
B) Deductible home office expenses are miscellaneous itemized deductions not subject to the 2 percent floor.
C) Deductible home office expenses are for AGI deductions limited to (gross income from the business minus non-home office related expenses) .
D) Deductible home office expenses are miscellaneous itemized deductions subject to the 2 percent of AGI floor.