One way to look at the cost of the Wi-Fi is to consider whether the business use has any impact on the total cost. If you would have spent the $1224 for Wi-Fi regardless of whether you have a home office, then none of that cost can be claimed as a business expense. If you paid for a faster speed because you needed it for business purposes, then you may be able to claim 90% of the difference in the cost of the faster speed versus the lower speed as a business expense.
For the cell phone, if the cost you mentioned is for only your phone, you have to determine what percentage of use is business and what percentage is personal. If one call out of every five is a business call, then you could claim 20% as a business expense. Be sure to document how you determine the business percent.
The percentage of business use for the cell phone is not related to your home office expense. It would simply be a business expense based on the percentage of business use.
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