Thank you for your prompt reply. This is a great site and resource. Another Q: I am a securities trader and have received trader status. I trade from my office, which is 1995sf. The agent has visited my office and questioned the size and facilities. I don't think the agent doubts that there is no personal use of the office. However, she does question the size and facilities. It has restrooms, reception area, conference table, workstations, and a pool table (which I use for a little "rest and relaxation" not unlike an employee lounge. While it is true that some traders operate in smaller spaces (many trade from an office in the home), this space is convenient for me and the cost is very reasonable, since I own it outright. The cost is about $1,100 per month. If I were to try and relocate to another space in my city, most office suite rentals, or even studio apartment rentals with the internet access I require, would cost more than my current space, and not be as convenient. Do you think I have an argument on the "ordinary, necessary, and reasonable" test to argue cost - rather than size? Thank you again for your reply.