Maureen operates a cosmetics sales business from her home. She uses 400 of 1,600 square feet of the home as an office. If her income before her home office deduction is $3,400, how much of the following unappor-tioned expenses for the home are deductible? If any of the expenses are not deductible currently, how are they treated for tax purposes?
Mortgage interest...............................$5,000
Property taxes....................................1,400
Utilities............................................1,200
Repairs and maintenance.........................600
Depreciation for entire home..................6,000