Which of the Following Statements Regarding the Home Office Expense

Which of the following statements regarding the home office expense deduction is correct?

A) Taxpayers may choose to use the actual expense method for determining home office expenses in one year and choose the simplified method in a different year.
B) For home offices that are at least 300 square feet, the amount of home office expense allowed under the simplified method of computing home office expenses is limited to a fixed amount no matter how much the income from the business.
C) Under the simplified method of computing home office expenses, a taxpayer is not allowed to deduct any depreciation associated with a home as a home office expense.
D) All of the above statements are correct.