Home office expenses Vivian is self-employed and uses a portion of her rented home to conduct her business. For the 2021 tax year ending, she incurred the following expenses related to the home: Rent: $15,000 Utilities: $1,800 New bedroom furniture: $3,000 Home insurance: $500 Total = $19,300 The size of the apartment is 900 square feet and the size of the room Vivian uses as an office is 225 square feet. Vivian's net business income for 2021 before taking into account any deductions for home office expenses is $4,000. In 2021, snow removal from the parking lot cost the apartment building owner $900. Vivian did not pay for the snow removal. Which of the following amounts is closest to the maximum deduction Vivian can claim FEDERAL (only - not Quebec) in 2021 for home office expenses?

A) 0$ because home office expenses are not deductible at the federal level

B.4 325 $;

C.5 300 $;

D.5 075 $;

E.4 000 $.