Jayda, who is self$-$employed, maintains an office in her home that comprises $12\%(300$ square feet$)$ of total floor space. Gross income for her business is $$43,400,$ and her residence expenses are as follows:

Real property taxes $$5,340$

Interest on mortgage $8,900$

Operating expenses $4,450$

Depreciation $($based on $12\%$ business use$)6,515$

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

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

$$8,768$

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Self$-$employed individuals are not allowed a deduction for office in the home expenses unless a portion of the residence is used exclusively on a regular basis under certain circumstances.

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

$$1,500$