1. Cindy, who is self-employed, maintains an office in her home that comprises 10% (330 square feet) of total floor space. Gross income for her business is $50,150, and her residence expenses are as follows:

Real property taxes	$5,532
Interest on mortgage	9,220
Operating expenses	4,610
Depreciation (based on 10% business use)	2,315

If required, round your final answer to the nearest dollar.

a. What is Cindy's office in the home deduction based on the regular method?

b. What is Cindy's office in the home deduction based on the simplified method?

2. Jackson, a self-employed taxpayer, uses his automobile 72% for business and during 2020 drove a total of 16,400 business miles. Information regarding his car expenses is listed below.

Business parking	$ 280
Auto insurance	2,800
Auto club dues (includes towing service)	336
Toll road charges (business-related)	420
Oil changes and engine tune-ups	448
Repairs	308
Depreciation allowable	5,600
Fines for traffic violations (incurred during business use)	560
Gasoline purchases	6,160

What is Jackson's deduction in 2020 for the use of his car if he uses:

If required, round your answers to nearest dollar.

a. The actual cost method?

b. The automatic mileage method?