Laura is a CPA employed by a regional firm a tax manager. In her spare time, she operates a custom drapery business out of her home. For this business, she uses two rooms in her home exclusively and regularly. The floor space of these rooms is 450 square feet; her residence has a total of 3,000 square feet. Gross income from the business totals $18,000. Operating expenses of the business (other than home office expenses) are $4,500. Laura incurs the following home office expenses - What is Laura's net income from this business after the allowance for the deduction for her office in the home