Mark for follow up Question 73 of 75. Blake operated as a sole proprietor, reported on Schedule C (Form 1040) He used 350 square feet of his 2.106-arsfo rented lott exclusively and regularly for business. Blake used the cash accounting method and had the follownng and expenses for his financial planning business: Gross receipts: $36,960 Expenses: Advertising: $80 Business insurance: $685 Business license: $100 Comprehensive health insurance (entire year): $7,788 Office supplies: $76 Postage: $38 Rent (entire year): $14,400 Renter's insurance (entire year): $1,055 Second phone line, exclusively for business: $103 Tax preparation (allocated to business): $350 Utilities (entire year): $2,281 Blake closed his business on April 1, 2018. If the office-in-home (OIH) simplified method is elected, what is the amount of Blake's OIH deduction? O $1,750 O $1,500 $440 $375 Mark for follow up her of 2001. The backyard fence fell into eristion for the