M is employed as a marketing analyst and is required by his employment contract to maintain a home office. His office occupies 10% of the total space in his home. He works 4 days a week in his home office and travels the remaining 1 working day. He incurs the following expenses: New desk $100, telephone (10% of total) $150; Internet (10% of total) $380; Utilities (10% of total) $400; House insurance (10% of total) $130; Mortgage interest (10% of total) $700; Property taxes (10% of total) $680; Maintenance (10% of total) $80. What is the maximum deduction from employment income for tax purposes available to M in the current year?