A taxpayer has a home office of $250$ square$-$foot out of a total home size of $1875$ ft$.^2$ the office qualifies for the business use of home treatment expenses related to the whole home and which can be Apportioned to the home office are $$2965$ additional expenses for the business use of the home and only related to the home office of $$565$ what amount of the deduction can be taken for this home office