I would guess it's more a matter of room count. If you have a room that isn't a bedroom, bathroom, kitchen, or living room, you could claim it. You can't claim

I would guess it's more a matter of room count. If you have a room that isn't a bedroom, bathroom, kitchen, or living room, you could claim it. You can't claim your apartment's living room though. It absolutely 100% favors the rich. As do most tax incentives.