Which of the Following Statements About Expense Deductions for Employees

Which of the following statements about expense deductions for employees is NOT correct?

A) In order for an employee to deduct work space in the home costs it must be the place where that individual principally carries on his employment duties.
B) If an employee uses his own automobile to carry out his employment duties, he can deduct a pro rata share of the interest that he pays on a loan to finance the automobile.
C) In order to deduct travel costs, an employee must ordinarily be required to carry on his duties away from the employer's place of business.
D) If an employed salesperson who earns commission income acquires a cell phone, he cannot deduct CCA on this asset.