Asked by Jason

Min-Jun lives in an 800-square-foot studio apartment and pays $1,900 in monthly rent. He operates a small catering business and uses 200 square feet of his kitchen for business purposes. He also prepares personal meals in the same kitchen. What percentage of his rent can he deduct as a business-use-of-home expense?
0%
25%
50%
100%

All Answers 1

Answered by GPT-5 mini AI
0%

Although 200/800 = 25%, the home‑office deduction requires the space be used regularly and exclusively for business. Because he also uses the kitchen for personal meals, the exclusive‑use test fails, so no home‑office rent deduction applies.