ionway is deductible??? (1) If it serves deductible spaces only; or (2) If it serves deductible spaces and is also the sole means of access to one of the following non-deductible spaces: (i) Lockers of less than two tons each, containing medicine, linen, mops, or other items for the free use of the crew. (ii) A ship's office. (iii) Spare rooms (not exceeding two) used by a pilot, customs officer,