Cindy maintains an office in her home that comprises 8% (200 square feet) of total floor space. Gross income for her business is $42,00, and her residence expenses are as follows:

Real property taxes 2,400

Interest on mortgage 4,000

Operating expenses 2,200

Depreciations (based on 85 business use) 450

What is Cindy office in the home deduction base on :

The regular method?

The simplified method?