I've been told that the rules are more flexible for LLC deductions than they are for sole proprieters (freelancers), especially when it comes to writing off par

I've been told that the rules are more flexible for LLC deductions than they are for sole proprieters (freelancers), especially when it comes to writing off parts of a home or equipment that is not 100% business use. The advice I was given was: for a sole proprieter, you have to prove that a thing is used exclusively for a business; for a corporation, you have to prove only that a thing cannot be used exclusively for non-business reasons.