20. Roger is employed by an Internet based corporation as a technical support representative and is paid a salary of $40,000 per year. He is required to work from home and uses the 200 square foot den in his 1,000 square foot apartment exclusively for this purpose. Total costs for 2017 were as follows: Apartment rent $18,000 Tenants insurance 500 Apartment utilities 850 Office Supplies 100 Rogers maximum employment expense deduction for 2017 is: A. $3,890 B. $3,970 C. $3,870 D. $3,790