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?