An Aggressive Young Attorney Is an Employee of a Small

An aggressive young attorney is an employee of a small law firm that provides him with an adequate office.He uses the den in his home to prepare legal briefs and review legal documents related to his employment.Assuming the attorney lives near the firm's office and he has easy access to the office at all times, which of the following statements most accurately describes the deductibility of the home office expenses incurred by the attorney?

A) If the den is used exclusively for business purposes, the expenses are deductible.
B) If the den is used exclusively for business purposes on a regular basis, the expenses are deductible.
C) If the den is used exclusively for business purposes on a regular basis to work for and see clients, the expenses are deductible.
D) In this situation the expenses are not deductible.
E) The home office deduction was completely eliminated as a result of the Tax Reform Act of 1976.