Does a dedicated shed qualify for a home office?

[James Mc Ree]

I have a 10x8 shed that I use exclusively to store real estate materials and supplies. Does that qualify for a home office tax exemption?

I qualify as a 2024 real estate professional if I can count my commute time to and from properties. I can't do that without a home office. I have a space in my home where I do all of my desk office-type work, but it is not dedicated to real estate. The only dedicated space I have is the shed.