A non-salesperson pays $7,193 for mortgage interest on their home. One out of 8 rooms in the home is used for home office space. What is the impact on the employment income of the employee, assuming the employee is required to pay expenses, is not in receipt of tax-exempt allowance and no commission limitation?

A non-salesperson pays $855 for office stationery. One out of 8 rooms in the home is used for home office space. What is the impact on the employment income of the employee, assuming the employee is required to pay expenses, is not in receipt of tax-exempt allowance and no commission limitation?

Plus or minus or 0?