For a Proprietorship, Home Office Expenses Are Treated Differently from Other

For a proprietorship, home office expenses are treated differently from other business expenses in which of the following ways?

A) home office expenses are more stringently controlled than other business expenses
B) home office expenses may only be used to offset business income
C) home office expenses are subject to audit if claims are deemed to be excessive
D) losses created by home office expenses may not be carried forward to offset future income
E) None of the answers apply.