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:

$\backslash$table$[[$Business liability insurance,$$400$