I've heard reporting on both sides here, at least it's not clear to me yet. Some versions of the law limited this only if you made more than a certain amount, but if you made less you could still take the deduction even if you were one of the listed professions.

But I've always read about games you could play, like buying the office building you operate in and then charging your software business an exorbitant amount of rent. It seems like that's a lot more overt than just a "gray area" though.