Final answer:
It is true that a taxpayer with an exclusive home office for business does not have nondeductible commuting expenses since there is no travel between home and a separate workplace. The statement is true. Option a
Step-by-step explanation:
The statement is True. A taxpayer who conducts their sole business from a home office does not typically have commuting expenses that are considered nondeductible. Commuting expenses are the costs incurred while traveling from home to a place of work.
Since in this scenario the place of work is the taxpayer's home, there is no travel involved that would constitute a commuting expense. Therefore, there is no commuting expense to deduct, making all work-related activities occur within the home office setting. Option a