For convenience and security reasons, Sarah prefers to work at home. One-fourth of the 4,000 square-foot living area is devoted to Sarahs studio. The Clarks built the home at a cost of $350,000 on a lot previously acquired for $100,000, and they moved in on June 15, 2015. As to business use, depreciation is based on MACRS (using the midmonth convention) applicable to 39-year nonresidential realty. Besides home mortgage interest and property taxes (see item 19 below), residence expenses for 2018 are summarized below. Utilities $4,200 Molly Maid cleaning service 2,800 Service fee for home security system 1,600 Removal of stains from studio flooring 1,100 Homeowners insurance 970 Repairs to studio skylight 340. How do you show this on the schedule c tax form?