Cindy maintains an office in her home that comprises 18% (300 square feet) of total floor space. Gross income for her business is $47,900, and her residence expenses are as follows:

Real property taxes	$4,284
Interest on mortgage	7,140
Operating expenses	3,570
Depreciation (based on 18% business use)	5,915

If required, round your final answer to the nearest dollar.

What is Cindy's office in the home deduction based on:

a. The regular method?

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