Thank you both!

I thought it followed the business also, leading to my unfortunate answer of them being lost forever since this is the final year for this particular Sch C.  With it being the final year, and having it all at risk, material participation, etc I thought we may get some favorable treatment for final year. However, I guess it is simply due to them being home office expenses vs separate structure office expenses as to why they don't allow them to be taken over the limit. 

If it does follow the house, would love the citation if available.

Thanks again!