Cindy maintains an office in her home that comprises 24% (310 square feet) of total floor space. Gross income for her business is $55,400, and her residence expenses are as follows:

Real property taxes	$5,532
Interest on mortgage	9,220
Operating expenses	4,610
Depreciation (based on 24% business use)	6,995

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

What is Cindys office in the home deduction based on:

a. The regular method? $

b. The simplified method? $