Cindy, who is self-employed, maintains an office in her home that comprises 28% (330 square feet) of total floor space. Gross income for her business is $43,400, and her residence expenses are as follows:

Real property taxes	$3,324
Interest on mortgage	5,540
Operating expenses	2,770
Depreciation (based on 28% business use)	1,595

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

a. What is Cindy's office in the home deduction based on the regular method? $

b. What is Cindy's office in the home deduction based on the simplified method? $