Ben is a business consultant who works out of his home. He has an office in one room of his home that he uses exclusively for his consulting work. During the year he made $15,000 in consulting income. His AGI for the year, before considering the consulting income, was $50,000. His business expenses, other than home office expenses, total $5,500. His expenses allocable to his home office are: real property taxes of $1,800; interest on the home mortgage of $4,875; operating expenses of the home of $1,000 and deprecation of $2,181. What is Bens home office deduction for the year? What types and amounts carry over to next year?