Taxpayers who legitimately can claim a home office deduction and these days, unfortunately, thats only self-employed

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Question:

Taxpayers who legitimately can claim a home office deduction – and these days, unfortunately, that’s only self-employed taxpayers – have a choice of two ways in which to calculate and claim their deduction. See Schedule C, line 30. Briefly and in your own words, compare and contrast these two methods.

Schedule C

https://www.irs.gov/pub/irs-pdf/f1040sc.pdf