So if he lives in an approx. 3500 sq foot home, and he uses approximately 350 sq foot of his home strictly for 100% business use for his business, but he also uses approx. around 750 to 800 sq. feet of his garage for business use as well, (~95% business use as in business storage and small work area), should he not only be able to deduct the 350 feet of home use for business use, but also the 800 feet of his garage use as well at a 95% rate, even though typically garage sq. footage is not included in the total reported sq feet of a residence in CA? How is this figured? Thanks.