Based on April's situation, which of the following statements is true?

April can deduct the portion of rent for her dedicated business room because tax regulations allow individuals who use part of their home exclusively and regularly for business purposes to claim a deduction for that specific area. This means that if April has a room in her home that is solely used for her business, she can calculate the percentage of her rent that corresponds to that room and deduct it from her taxable income.

This deduction is based on the principle that business expenses should be accounted for to accurately reflect the net income from her business activities. Therefore, only the rent attributed to the space used for business qualifies for the deduction, aligning with IRS guidelines for home office deductions. The other options do not accurately reflect how rental deductions can be applied in situations where part of a residence is utilized for business purposes.