Ron, age $43,$ and Sandy, age $41,$ are married with two children, Michael, age $12,$ and Victoria, age $8,$ who has been blind since her birth. Ron is an architect and general partner with XYZ partnership. Sandy is self$-$employed as an attorney and works out of a home office. Her home office is exclusively and regularly used for business, and the home office is her principal place of business. Their information for the tax year $2024$ is as follows:

AGI: $$217,300$

Itemized deductions $($including qualified residential mortgage interest, taxes paid, and charitable contributions$)$: $$33,000$

Early in the current year, Sandy's father died. Sandy is the sole beneficiary of her father's entire estate. The estate is presently in the probate process. Sandy's mother, Lisa, age $68,$ has moved in with them but provides her own support. She was married to Sandy's father when he died earlier this year.

This is Ron's second marriage. He makes monthly support payments to his former spouse and his daughter.

Because both Ron and Sandy are considered to be self$-$employed, they make quarterly estimated tax payments each year to cover both their income tax and self$-$employment tax obligations.

Based on the information provided in the case scenario for Ron and Sandy, which of the following statements regarding Sandy's home office deduction is CORRECT?