Thank you for the clarification. Your explanation exactly matched scenarios I used to determine the high income production that would be required to deduct the home office rent. I just wanted to make sure that I had correctly concluded that a home office rent could be deducted only if it directly generated sufficient income to exceed all the expenses of the business
Rent on an external office location that serves only as an entry and exit for the sales staff to identify prospects are deductible.
Travel expenses that are not covered by the sales generated from the travel are deductible.
