Greg Smith is a self-employed psychologist. He meets with all of his clients in his 400 square foot home office. The entire house has a square footage of 2,400 square feet. Greg incurred the following costs: Utilities $1,600 House insurance 700 Business liability insurance 500 House maintenance 1,000 Mortgage interest 3,700 Property tax 1,100 Office supplies 500 What are the total expenses deductible from business income?

$1,000

$1,350

$1,517

$2,350