| We appreciate your positive comments on the website. We are attempting to do our best, but, it is still developing and we have just completed our 1st year!
Now to answer your question, you could argue with the Agent regarding the personal use of the office till the "Cows come home", but the Agent may not budge, and suggest that indeed that you are using the office for personal purpose as evidenced by the game room! ! In fact the whole audit could become quite contentious.
I think that you should propose to her that perhaps she grant you 80% business usage, and that you accept a 20% disallowance. Further, I would also urge the Agent to waive any penalties and interest (though I don't think she may) from the additional income generated from the non-deductibility of the deduction of the rent due to personal use!
The reason why I you should claim at least 80% for business use is that you can always claim that you have multiple clients at a time, and that clients are required to use the waiting room! You use the conference rooms for multiple related clients, and of course the rest room is used 100% for business!
A portion of the room, that is the pool table room is used for personal recreation at times, and this is what you should agree to being used for personal use!
Good luck! Let us know how the audit was resolved. | 
