Gail is a self-employed travel agent who uses 15% of her rented home regularly and exclusively as her business office. For the current year, her Schedule C net income before any home office deduction is $4,000. Total rent paid on her home for the year is $24,000. Utilities for the year total $5,000 and renter s insurance for the home is $600. What is Gail's home office deduction for the current year?

		$2,960
		$3,600
		$4,000
		$4,350
		$4,440