HI Tax Guru-

I am a sole proprietorship LLC. This is the second year in a row my tax professional has said I can no longer claim any land line or cellphone expenses on my taxes.
I also was not allowed to claim any of the cost of my iPhone. In the past i have only claimed about 75% of these expenses, since I sometimes can't stop my family from calling me on my cellphone.
She said it was because my ATT plan - $100/month covered the US and therefore did not incure extra long distance charges that could be attributed to business. I have gone over my allowed minutes at times, but i don't really understand this.
Anyway, I certainly want to be doing the correct legal thing and don't want to skirt a gray area. Do you have any insight into this, have you heard of any new rules?

Thanks in advance-