Cindy maintains an office in her home that comprises 16% (210 square feet) of total floor space. Gross income for her business is $50,900, and her residence expenses are as follows:

Real property taxes	$5,532
Interest on mortgage	9,220
Operating expenses	4,610
Depreciation (based on 16% business use)	6,035

If required, round your answer to the nearest dollar.

What is Cindys office in the home deduction based on:

a. The regular method?

b. The simplified method?