Antonio Capellini is an accountant providing tax and accounting services as a sole proprietor. He meets all of his clients in his office in the basement of his home. $800$ square feet is considered to be attributable to his home office plus common areas. The house is $3,000$ square feet of livable space. Antonio incurred the following expenses in the current year:

Business liability insurance $ $400$

House insurance $880$

House utilities $2,600$

House repairs and maintenance $3,000$

Mortgage interest $5,700$

Municipal property tax $1,600$

Office supplies $760$

What is the maximum expense that can be claimed with respect to the amounts listed above?

Question $18$ options:

$$4,835$

$$2,888$

$$3,675$

$$1,160$