Jim uses a 200 square foot room in his 1,000 square foot house to prepare tax returns for clients. He also uses the room for less than 1 hour per week to read the Sunday newspaper comics. Jim's tax return business generates net income of $50,000 per year , not considering any home office expenses. During the year, Jim incurs $10,000 of utility and depreciation expenses related to the entire house. 

How much home office expense can Jim deduct on his tax return?