In 2022, Robert takes four key clients and their spouses out to dinner at a local restaurant. Business discussions occurred over dinner. Expenses were $945 (drinks and dinner) and $189 (tips to servers).

If Robert is self-employed, how much can he deduct for this event? $

_______________

Jayda, who is self-employed, maintains an office in her home that comprises 30% (350 square feet) of total floor space. Gross income for her business is $50,900, and her residence expenses are as follows:

Real property taxes	$3,132
Interest on mortgage	5,220
Operating expenses	2,610
Depreciation (based on 30% business use)	995

If required, round your final answer to the nearest dollar.

a. What is Jayda's office in the home deduction based on the regular method? $

b. What is Jayda's office in the home deduction based on the simplified method? $