Office Expenses and Repairs with No Office?

[ThrowawayOK]

I do not have a home office. I purchased a used computer for $600 and took it to a repair store to transfer my old data for an additional $98.

1. Should I list the computer under Office Expenses or should it be under Misc Expenses since I do not have an office to claim?

2. Does the $98 transfer count as Repairs Expense or does it go under Miscellaneous since I don't have an office?

[Anonymous_]

If it is a business expense, you can deduct the repair under Miscellaneous.