8,420 Cindy, who is self-employed, maintains an office in her home that comprises 30% (300 square feet) of total floor space. Gross income for her business is $52,400, and her residence expenses are as follows: Real property taxes 35,052 Interest on mortgage Operating expenses 4.210 Depreciation (based on 30% business use) 8,075 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