Kane has a qualified home office which takes up $350$ square feet of his $1,400$ square foot home. Kane's indirect applicable home expenses total $$3,848,$ and his allowable depreciation from the business use of the home is $$987.$ Which method would be most advantageous for Kane when determining his home office deduction, and how much is the deduction?

Simplified; $$1,209.$

Actual; $$4,835.$

Simplified; $$1,500.$

Actual; $$1,949.$