Jayda, who is self$-$employed, maintains an office in her home that comprises $16\%(370$ square feet$)$ of total floor space. Gross income for

her business is $$44,150,$ and her residence expenses are as follows:

Real property taxes

Interest on mortgage

Operating expenses

Depreciation $($based on $16\%$ business use$)$

$$4,860$

$8,100$

$4,050$

$6,395$

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?