0. Home Office Expense. (Obj. 4) Rita operates a childcare service in her home. The rooms used for this purpose constitute 30% of the total living space of the home. Expenses of operating the home during the year included electricity, $3,600; water, $340; gas heating, $480; property taxes, $4,000; and home repairs, $800. The depreciation on the rooms used for childcare was $1,800. What is the total amount of expenses that Rita can deduct for using her own home to provide childcare services if she uses these rooms 2,000 hours in 2021 for her childcare business