The rough answer (I'm not an expert) is that you can deduct costs for a room used 100% for business. Put a TV in it and you're at risk of it being considered p

The rough answer (I'm not an expert) is that you can deduct costs for a room used 100% for business. Put a TV in it and you're at risk of it being considered personal space. I think it's possible to deduct a space as some fraction of the time used for work, but there may be a minimum threshold? I know it can work at 100%, but it's hard to prove 100% business usage -- and I've also heard that it's a tax audit trigger (as in, it raises your chance of being audited).