A Taxpayer Is a Licensed Contractor Who Repairs Defective Electrical

A taxpayer is a licensed contractor who repairs defective electrical wiring in building elevators.She wishes to assert a tax position concerning the deductibility of depreciation expense on a home garage where she stores tools used in conducting her profession.Her tax position satisfies the "reasonable basis" standard.This taxpayer ordinarily may:

A) Assert this tax position only if advance written permission is obtained from the IRS
B) Assert this tax position only if the position is prominently disclosed to the IRS
C) Not assert this tax position
D) Without special conditions or disclosures