It is clear that the tax system does not work properly for work from home. All those office expenses are pre-tax for the employer but post-tax for the employee. Makes no sense, they are the same expenses for the same purpose.
This is also why I have advocated for a “net worth” tax (kinda like property tax but for all net worth) instead of income tax. If you spend money on an experience or disposable item (good for the economy) you aren’t taxed on that money.