Thanks for the detailed response!
What I stated was the honest truth - this year my wife didn’t get that much work from her clients and as a result she sat and worked in this home office for less months than prior years. This home office is not used for anything else, so I don’t believe we’re being dishonest about its primary (and only) use.
In regards to lowering the percentage of time conducting business in the home office - When she did service her clients it was almost entirely by doing work in this home office (and nowhere else) so wondering if this modification would still make sense?
And maybe the bigger question here is whether it’s wiser to drop the home office expense completely from years like this one when business income is low?
Thank you!
