Kahleeah maintains an office in her home where she conducts a dressmaking business. During the year she collects $$4,000$ from sales, pays $$1,300$ for various materials and supplies, and properly allocates $$2,500$ of rent expense and $$500$ of her utilities expense to the use of her home office. What amount of the rent and utilities expense may Kahleeah deduct in the current year in computing her net income or loss from the dressmaking business?

a$.$ $$2,700$

b$.$ $$3,000$

c$.$ $$0$

d$.$ $$2,500$

e$.$ $$500$