Cindy maintains an office in her home that comprises 18% (250 square feet) of total floor space. Gross income for her business is $47,900, and her residence expenses are as follows:

Real property taxes	$2,556
Interest on mortgage	4,260
Operating expenses	2,130
Depreciation (based on 18% business use)	6,155

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

What is Cindy's office in the home deduction based on:

The regular method?