Home offices should not have beds in them. Having a bed will mean that you are less likely to have a clear separation between your work and personal life. Having a bed in your home office is also non-tax-deductible, the IRS won’t see your office as falling under exclusive and regular use.

Use a Murphy bed/desk that folds into the wall during the day, and convert the office into a bedroom at night. Or consider a collapsible bed frame, like a futon. This gives you the added benefit of having additional seating in your office during the day.