Not intending to sound like a smart arse here, but your options are to claim, or not claim them. It would be claimed as a home office space, assuming the space is used 100% for the business, and nothing else, ever. If you claim it, a bit of clarification is needed.
Percentage of time used in this business - Must be 100%. Anything less and you don't qualify for the home office deduction.
Percentage of business conducted in this home office - This can be (and usually is) less than 100%. This is used to figure the amount of depreciation and the percentage of other deductions you can take.
