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.
Increase in value of property due to market conditions. When you sell appreciated property, you pay tax on the appreciation since the date of purchase. When you donate appreciated property held long term, you may generally deduct the appreciated value.