Luke is a self-employed attorney. He maintains an office in his home that is exclusively dedicated to his work. The office occupies 530 square feet, which is 13% of the floor space of the home. Luke incurs the following expenses: Electricity for the house $1,100 New light fixtures for the office only $800 Mortgage interest - $7,000 What is the amount of Lukes home office expense deduction, after considering both the regular and the simplified method? Show your work to receive full credit!