Without income there is no office in home deduction so you are not going to get around it.
https://proconnect.intuit.com/community/proconnect-tax-online-discussions/discussion/how-do-i-deduct...
Also if they are not a statutory employee they are in the trade or business of being an employee and not self employed so no Sch C.
The more I know the more I don’t know.
