Esther Works as a Computer Programmer for a Marketing Firm

Esther works as a computer programmer for a marketing firm. She performs 40% of her computer programming on a home computer during the weekend (her company is closed on the weekends) so she can take off 2 days during the regular work week. The home computer that Esther works on is identical to the computer she uses at work, and she uses it exclusively for her job related duties. Esther's employer does not require Esther to take work home with her on the weekends-it is Esther's choice. Because she uses the home computer exclusively for business purposes, she can use the following percentage of business usage when computing her yearly depreciation for the computer:

A) 100%
B) 40%.
C) 25%.
D) 0%.