During the current year, Janice Teason has the following costs:

Utility Costs For Home $3,200

Maintenance And Repairs For Home 3,800

Property Taxes For Home 6,400

House Insurance 1,800

Interest On Mortgage 6,200

Home Telephone:

Monthly Charge 480

Personal Long Distance Charges 275

Employment/Business Related Long Distance Charges 780

Home Internet Service Fees 675

Ms. Teason estimates that she uses 30 percent of her residence and 40 percent of her home phone and home internet service for employment/business-related purposes. THE maximum CCA on 100 percent of the house would be $15,000. Determine the maximum deduction that would be available to Ms. Teason assuming:

A. She is an employee with $80,000 in income (no commissions).