Bunuel
The Internal Revenue Service has directed that taxpayers who generate no self-employment income can no longer deduct home offices, home office expenses,
or nothing that was already depreciated as a business expense the previous year.
(A) or nothing that was already
(B) or that was already
(C) or anything that was already
(D) and anything
(E) and nothing that already was
OFFICIAL EXPLANATION
C After running down your checklist of potential errors without encountering an ambiguous pronoun, a misplaced modifier, a tense problem, or a subject-verb disagreement, you should begin thinking about the possibility of an idiomatic error. Try making your own sentence: “I no longer deduct … nothing on my taxes.” Does that seem right? In fact, it is incorrect: a double negative.
Scanning the answer choices can give you a clue as well: You have a choice of “nothing” or “anything.” Which is better? If you said “anything,” you were absolutely correct. Choice D includes “anything” but begins with the conjunction “and.” In a list of three things you can’t do, use “or” instead of “and.”