Chapter $9$: Deductions: Employee and Self$-$Employed$-$Related Expenses $$

The home office deduction allows qualifying taxpayers to deduct certain expenses associated with the business use of their home. To qualify, the space must be used regularly and exclusively for business, and it must be the taxpayer$$s principal place of business. $$

Consider the following scenario:

Jordan is a self$-$employed graphic designer who rents a two$-$bedroom apartment in downtown Los Angeles for $$2,400$ per month. Jordan uses one of the bedrooms$$measuring $200$ square feet$$exclusively and regularly as a home office for the design business. The total apartment is $1,000$ square feet. Jordan has no other location for conducting business and also pays for utilities such as internet and electricity $($assume $$200/$month$).$

Based on this scenario, does Jordan qualify for the home office deduction? How would the deduction be calculated under both the simplified and regular methods? Which method might be more beneficial for Jordan, and why? $($Answer with a one to two paragraph humanized response$).$