ALWAYS talk to a tax professional for matters like this - as your actual situation will dictate how to handle this. There are specific tax court cases on the matter and I would not rely on web articles as your backup if you get audited. "ENTIRELY for work / office" is not how the IRS will see this. They know (and the courts agree) you will also use it as your living quarters and even if traveling this change how much you will be able to deduct.
