Jayda, who is self-employed, maintains an office in her home that comprises 10% (350 square feet) of total floor space. Gross income for her business is $44,150, and her residence expenses are as follows:

Real property taxes	$4,572
Interest on mortgage	7,620
Operating expenses	3,810
Depreciation (based on 10% business use)	1,955

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

Question Content Area

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?