Final answer:
For tax year 2015, Taylor must continue to use the simplified method and cannot switch to the regular (actual expense) method.
Step-by-step explanation:
The answer to the question is B) False.
According to the information provided, Taylor used the simplified method of determining her office in the home deduction for tax year 2014. However, for tax year 2015, Taylor must continue to use the simplified method and cannot switch to the regular (actual expense) method. Therefore, the statement that Taylor can switch to the regular method for 2015 is false.