You posted what the IRS could classify as fraud and then added “If you are worried…” as an addendum.

You claim they could. Not them. They would be burdened with proving it beyond a shadow of a doubt. Which they can't do, because you can cite their explicit guidance to support your claim of business use. It's not fraud, because they specifically state that you can claim everything I said. You linked the exact statement that allows it, and I've cited it earlier. The "addendum" I added was for your benefit, because I recognized that the "garage sale" example was probably too foreign a concept for you to rationally consider. But yes, if 50% of my home is used exclusively for business 1 day a year, I can deduct 1/365 * 50% * annual rent of my home. If I use a room that is 10% of the floor space of my home exclusively to store and handle merchandise for my online storefront, I can deduct 10% of my rent.

Creating an ebay account does not allow you to deduct your rent. You need to sell regularly as a business to qualify.

You need to regularly offer for sale.

If a business needs an office to operate its completely tax deductible but the bedroom of your house where you need to sleep isn’t tax deductible.

Correct. You're restating what I said in my initial comment: "You also get to deduct that part of your rent or mortgage that you spend on the garage where you keep your inventory." You're repeating my words back to me, after declaring my words to be fraud.

“Acts” is your opinion. I specifically quoted the IRS publication where they said that isn’t true.

That citation does not apply to the circumstances we are discussing here.

The IRS said they specifically do not consider it is included.

This entire discussion is predicated on the fact that they do not allow deductions for things like commuting, when they do allow deductions for 1099 contractors to travel to job sites, and they do allow W2 employees to deduct travel to places other than their normal place of work. They do not allow these deductions where the travel costs are reimbursed, whether for W2 employees or for 1099 contractors. So, regular commuting is not deductible; reimbursed travel is not deductible. Regular commuting is treated the same way as reimbursed travel. Contrary to what you think you read, the IRS does treat normal commutes as reimbursed travel.

People are forced through from their birth lottery (intelligence and family wealth) into a system that dictates the rules.

Horseshit. Pure, unadulterated horseshit. There are millions of 1099 workers in the economy. If this tax issue is sufficiently important, you will join them. If it's not important enough to do something effective, you can try to achieve some sort of change through the political process.

Finding the perfect job is often impossible because the choice isn’t there.

In this discussion, you have repeatedly and consistently misidentified perfectly legitimate business practices as "fraud". You have repeatedly defamed me for promoting these perfectly legitimate business practices by declaring them fraud.

You now argue that you don't have the "choice" of your perfect job.

Your perceptions are the problem here. You are failing to recognize the wide variety of choice that you do have. The constraints of "fraud" aren't where you think they are. You are allowed to do far more than what you think you can do. This "lack of choice" problem is entirely within your own head. You are rejecting good options because you don't understand that they are good. You are mistaking them for fraud, then claiming you don't have them.

Be the choice.