Jayda, who is self$-$employed, maintains an office in her home that comprises $8\%(200$ square feet$)$ of total floor space. Gross income for her business is $$42,000,$ and her residence expenses are as follows:

Real property taxes $$2,400$

Interest on mortgage $4,000$

Operating expenses $2,200$

Depreciation $($based on $8\%$ business use$)450$

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?