Dr. Gerald W. Colbert, DFA, is a professor of television and movie production at Hollywood University (and thus an employee of the university). He often meets with his doctoral students, who call him Dr. C, in his home. In his home, Dr. C has a room that he uses solely to conduct business related to classes he teaches at Hollywood U. In the room, he and his students review the movies and shows the students have made to satisfy requirements in their doctoral programs. Dr. C has an office on campus but he has found that his movie and show reviews are more efficient when he and his students can watch the programs on his 52” flat screen TV and sit on the comfortable couch in his home office rather than use the 19” television and chairs in his office. Prepare a tax research memorandum to the files that explains whether Dr. C can deduct expenses related to his home office. As part of this memo you must include a discussion of § 280A as it relates to this issue.