tax

I just opened up my home studio this past year (2009)
Spent about 10k on remodeling a room to be used as the studio.

When I owned my commercial studio I would take remodeling construction cost depreciation on form 4562

Where do i make this deduction if I'm claiming the studio as a 'home office'?
I think my choices are:

OK, so I've built a studio over a couple years, and now am deciding to go "real business" with it. Before, was all projects, word of mouth referrals, etc. Wanted to have a few years experience before actually "going pro".