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@qbteachmt wrote:

"total office space is under 300 sq ft"

Have you considered using safe harbor: $5 per square foot of the home used for business purposes – up to a maximum of 300 square feet, or a $1,500 max deduction.

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But doesn't that cut down on the fee that can be charged?  

Of course, not having to prorate mortgage interest and property taxes might make it easier to itemize, and then you can charge for Schedule A.