In connection with the office in the home deduction, comment on the following:
a. The exclusive use requirement.
b. The distinction between direct and indirect expenses.
c. The effect of the taxpayer's work status (i.e., employed or self-employed) on the deduction.
d. The ownership status of the residence (i.e., owned or rented).
e. The tax treatment of office furnishings (e.g., desk, chairs, and file cabinets).
f. The treatment of expenses that exceed the gross income from the business?