Alex Is a Self-Employed Dentist Who Operates a Qualifying Office

Multiple Choice

Alex is a self-employed dentist who operates a qualifying office in his home.Alex has $180,000 gross income from his practice and $160,000 of expenses directly related to the business,i.e.,non-home office expenses.Alex's allocable home office expenses for mortgage interest expenses and property taxes are $14,000 and other home office expenses are $9,000.What is Alex's total allowable home office deduction?

A) $9,000
B) $14,000
C) $20,000
D) $23,000