I work from home and feel fortunate for many reasons. I can set my own hours as long as the work is done, I can work out in my sun room if I want, and I don’t have to deal with a long commute back and forth. I don’t even have a car most days because we chose to save money by sharing one vehicle. My husband works for a local government office, so much of my time is spent alone. Lately, I have been noticing many things I would like to improve at the house. I have been looking through magazines, on websites, and at home improvement stores to get ideas. The main room that I use at an office is located upstairs in a small bedroom with just one small window. During the winter it is fine but in the summer, I bake up there. I have three fans going just to move the air around and it still doesn’t seem to help. After careful consideration I decided that the best improvement I can make is to have a room air conditioner installed. I talked it over with my husband and he agreed that I needed to be comfortable if I was spending so much time working up there. Of all the options our HVAC dealer gave us, the ductless wall unit seemed to fit the bill. We arranged for the installation and I couldn’t be happier. I was even more thrilled when my tax consultant told me that we could use part of the expense as a tax deduction. Because the room is used as a home office, it allows us to deduct part of the cost as a business expense. My husband was very glad to hear that.