Dennis is a self-employed hairstylist who operates a salon in his home. The property taxes and interest allocated to the business amount to $5000, maintenance, and utilities allocated to the business total $2100, and depreciation allocated to the business use of the home equals $3100 for the 2020 tax year. 1. If Dennis gross revenue after deduction supplies for his business is $5900 for the current tax year, calculate his allowable deductions for the home office. 2. If Dennis gross revenue after deducting supplies for his business is $13800, calculate his allowable deductions for the home office.