Unfortunately, employees cannot deduct home office expenses because of the suspension of the deduction for miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income floor through 2025. Only self-employed individuals may claim a home office deduction if they otherwise qualify to do so.
The difference between face value of a bond and lower market price, attributable to rising interest rates. On a sale, gain on the bond is generally taxed as ordinary income to the extent of the discount.