Any accountants? Quick question about what is considered a room.

Starting next week I am going to working permanently from my home office. My accountant said to figure out how many rooms are in my house and I can take a part of that. My question is what are considered rooms.

We have 3 bdrms, 1 is my office
Kitchen
Living room/dining room combo
Room off my den that has the washer and dryer
Unfinished basement
Unfinished attic

Are the last 3 considered rooms?

Any accountants? Quick question about what is considered a room.

Unfinished areas are not considered rooms. Bathrooms are not considered rooms so I don;t think a utility room is either.