Jayda, who is self-employed, maintains an office in her home that comprises 22% (220 square feet) of total floor space. Gross income for her business is $50,150, and her residence expenses are as follows:

Real property taxes	$5,148
Interest on mortgage	8,580
Operating expenses	4,290
Depreciation (based on 22% business use)	8,915

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? $fill in the blank 7dc5990bb01ff81_1

b. What is Jayda's office in the home deduction based on the simplified method? $fill in the blank cfb28c074033fd2_1