During 2018, Jane Mason incurred the following home expenses: Real estate taxes $4,000

Interest on home mortgage 7,000

Maintenance on home 2,000

Other home expenses including depreciation 4,000

Total $17,000

Assume that Jane qualified for the home office deduction, all of the above expenditures qualified for the deduction as home office expenses, 8 percent of the space in the home was used for the business activity, and Jane earned $9,000 in 2018 after all deductions other than home office expenses.

1. Compute Jane's home office deduction for 2018.
2. Assume instead that Jane earned only $1,000 after all deductions other than home office expenses. What is her home office deduction?