Luke is a self-employed attorney. He maintains an office in his home that is exclusively dedicated to his work. The room occupies 500 square feet, which is 7% of the floor space of the home. Luke incurs the following expenses: New carpet for the office only - $900 Mortgage interest - $2,000 Property taxes - $6,000 What is the amount of Luke's home office expense deduction, after considering both the regular and the simplified method? Show your work to receive full credit!