If an individual uses the simplified option for home office deduction, they can take a deduction for home office business use of $$5$ per square foot of the home used for business, to a maximum of $\_\_\_\_.$

Select one:

a$.$

$300$ square feet, or $$1,500\mathrm{.}00$

b$.$

$500$ square feet, or $$2,500\mathrm{.}00$

c$.$

$100$ square feet, or $$500\mathrm{.}00$

d$.$

$1,000$ square feet, or $$5,000\mathrm{.}00$