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 miscellaneous itemized deductions subject to the 2 percent of AGI floor.
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 for AGI deductions and may be deducted without limitation.