Cindy, who is self-employed, maintains an office in her home that comprises 28% (360 square feet) of total floor space. Gross income for her business is $50,150, and her residence expenses are as follows:

Real property taxes	$4,188
Interest on mortgage	6,980
Operating expenses	3,490
Depreciation (based on 28% business use)	6,635

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? $