5 (Chapter 9) Luke is a self-employed attorney. He maintains an office in his home that is exclusively dedicated to his work. The room occupies 600 square feet, which is 12% of the floor space of the home. Luke incurs the following expenses: Mortgage interest - $12,000 Re-flooring the office - $1,000 Electricity for the house - $3,000 What is the amount of Luke's home office expense deduction, after considering both the regular and the simplified method