Kamila is a self-employed and her primary business is writing short stories. She uses one room in her house exclusively and regularly for writing business. The office occupies 300 of the 1,200 square feet in her house. She earned $3,700 in 2019 from her writing. Her expenses for the entire house were $8,000 for rent and $2,500 for utilities. What is her home office expense deduction for 2019?

Emaar Corporation uses accrual basis of accounting for both financial accounting and ax purpose and has the information for 2019:

Beginning balance (1/1/ 2019) of allowance for bad debt expenses $95,000

Actual write-off of Accounts receivable during the year 53,000

Estimated uncollectible accounts for the year 75,000

For tax purpose, the amount of bad debt that Emaar corporation can include in 2019 tax return