Which of the Following Statements Regarding the Home Office Expense

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

A) For all home offices that are at least 300 square feet, the maximum amount of home office expense allowed under the simplified method is the same.
B) 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.
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 these statements are correct.