Gwen, a self employed accountant, operates exclusively from her home office. Gwen's 400 square foot office is located on the main floor in her 3,000 square foot seven room home. Gwen earned a net income of $75,000 and incurred the following expenditures: Home maintenance = $3,000 Home insurance = $1,500 Property taxes = $6,000 Mortgage interest = $10,000 Repayment of mortgage principal= $14,000 Given this information, what is the maximum deduction that Glen can claim for workspace in the home? $2,929 $4,599 $20.500