The only way such individuals can be considered statutory employees is if they fit this definition:

A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.

So there's not enough information here, because we don't know whether the taxpayer primarily sells life insurance or annuity contracts, and whether it is primarily for one company. 

Otherwise, Congress in late 2017 in its wisdom passed a law eliminating "office in home" deductions for employees, and the President in his wisdom signed it.