During the current year, Jonathan Beasley has the following costs:

Utility Costs For Home $2,500

Maintenance And Repairs For Home 3,100

Property Taxes For Home 5,400

House Insurance 1,300

Interest On Mortgage 4,600

Home Telephone Monthly Charge 600

Separate Line To Home Work Space Monthly Charge 480

Employment/Business Related Long Distance Charges 560

Home Internet Service Fees 720

Mr. Beasley estimates that he uses 18 percent of his residence and 30 percent of his home internet service for employment/business related purposes. Maximum CCA on 100 percent of the house would be $12,000. Determine the maximum deduction that would be available to Mr. Beasley assuming:

A. He is an employee with $72,000 in income (no commissions).

B. He is an employee with $72,000 in commission income.

C. He is self-employed and earns $72,000 in business income.