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