CJake runs a business out of his home. He uses $600$ square feet of his home exclusively for the business. His home is $2,400$ square feet in total. Jake had $$27,000$ of business revenue and $$22,000$ of business expenses from his home$-$based business. The following expenses relate to his home:

Mortgage interest $ $10,800$

Real estate taxes $1,600$

Utilities $2,400$

Insurance $600$

Repairs $2,400$

Depreciation $($on business$-$use portion of home$)1,200$

What is Jake$$s net income from his business? What amount of expenses is carried over to the following year, if any?