It would be direct. from Pub 587. Link. https://www.irs.gov/publications/p587#:~:text=of%20their%20business.-,Separate%20Structure,patients%....
| Direct |
Expenses only for
the business part
of your home. |
Deductible in full.* |
| |
Examples:
Painting or repairs
only in the area
used for business.
|
