Judy is a sole proprietor and wishes to use the simplified method for business use of home expenses. Her mortgage interest for 2016 is $3,500.and real estate taxes are $975. Her home office is 400 square feet and her total home square footage is 1,800 square feet. What is the home office expense deduction? a) $4.475 b) $2,000 c) $1,500 d) $994