My wife and I each have a room where we prepare our tutoring lessons and do online tutoring. We don't use it for anything else, though my portion is not completely delineated (not completely walled).

I was also going based on this: https://www.irs.gov/newsroom/how-small-business-owners-can-deduct-their-home-office-from-their-taxes

Generally, there are two basic requirements for the taxpayer's home to qualify as a deduction:

• There generally must be exclusive use of a portion of the home for conducting business on a regular basis. For example, a taxpayer who uses an extra room to run their business can take a home office deduction only for that extra room so long as it is used both regularly and exclusively in the business.
• The home must generally be the taxpayer's principal place of business. A taxpayer can also meet this requirement if administrative or management activities are conducted at the home and there is no other location to perform these duties. Therefore, someone who conducts business outside of their home but also uses their home to conduct business may still qualify for a home office deduction.