Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 45

Chris Mac, a local CPA, is a self-employed tax return preparer. Chris works from home in a room that is exclusively used on a regular basis as the principal place of business. Last year, Chris built a new bathroom across the hall for his clients' use. Although the vast majority of use of the bathroom is from clients, occasionally