Gifi Code of business-use-of-home expenses and Gifi Code of tax-free vehicle allowance in schedule 125

Hello Allan,
1- what is the gifi code for( business-use-of-home expenses) the corporate can claim as an expense in schedule 125?

2- what is the gifi code for (tax-free vehicle allowance ) the corporate can claim as an expense in schedule 125?

the corporate is a medical professional corporation. the owner of the corporate is the only
employee

thank you