Jack operates an accounting practice out of the space bedroom in his $8$ room house and it is his principal place of business. The room is used exclusively for business purposes. Last year, Jack paid $$600$ for home insurance $,$$$1400$ in utilities, $$2400$ in property tax $,$$$5600$ in mortgage principal and $$8900$ in mortgage interest. He does not claim any capital cost allowance. How much can Jack deduct as a business$-$use$-$of home expense