"it seems that we do not have a consensus yet."

There is no question as to Cost. Even a renter would qualify for Home Office, assuming their facts and circumstances qualify for Home Office, such as with a Sched C filer that rents their residence and has a dedicated home office space. Ownership does not drive the Home Office regulation. Neither does funding source for the purchase of the property.

And as a person who has enforced accountable plans, I encourage people to examine allowances, not Actuals, because that way, you avoid all debate or justifications that cannot be substantiated. The IRS already learned this lesson.