51. During 2020, Jane Mason incurred the following home expenses: Real estate taxes Interest on home mortgage Maintenance on home Other home expenses including depreciation Total $4,000 7,000 2,000 4,000 $17,000 Assume that Jane qualified for the home office deduction, all of the above expenditures qualified for the deduction as home office expenses, 8 percent of the space in the home was used for the business activity, and Jane earned $9,000 in 2020 after all deductions other than home office expenses. a. Compute Jane's home office deduction for 2020. b. Assume instead that Jane earned only $1,000 after all deductions other than home office expenses. What is her home office deduction