Jayda, who is self-employed, maintains an office in her home that comprises 26% (230 square feet) of total floor space. Gross income for her business is $50,150, and her residence expenses are as follows:

Real property taxes	$5,532
Interest on mortgage	9,220
Operating expenses	4,610
Depreciation (based on 26% business use)	2,075

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 4b9ed2003ffffcb_1

b. What is Jayda's office in the home deduction based on the simplified method? $fill in the blank 11b3390b0ff7fb6_1