Time in the home office is up to you. Take a look at your typical week and what you do in the room. How long does it take over a week in comparison to your other dog activities?
Since just the one room is strictly business, you can claim it as a home office using the simplified method or the actual expenses with the depreciation. I would say your situation is similar to day care where the kids run around but child care has special allowances due to the nature of the work that you are not privileged to receive. The other spaces in your home may receive wear and tear but they are not exclusive to the business. It is the cost of doing business.
I'm with Diane, simplified method for the home office is a great solution for you.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
