Martin is an attorney employed by a local law firm as a senior associate in San Francisco, CA. He is tired of the long hours at the office and wants to pursue his passion of building furniture and spend more time doing what he enjoys the most. As he has recently purchased a new home in his favorite neighborhood, that can accommodate the workshop, he has been spending more and more time on building his furniture. He has been also thinking about hiring some assistants to help him track down his favorite wood pieces from Canada. For this business, he uses two rooms in the basement exclusively and regularly. The floor space of the two rooms is 15% of the total floor space of his 1,860-square-foot new residence. Gross income from this furniture business totals $6,780. Expenses of the furniture business (other than home office expenses) are $5,460. Martin incurs the following home office expenses:

Real property taxes on residence$3,500

Interest expense on residence$4,500

Operating expenses of residence (including homeownersinsurance)$700

MACRS cost recovery of residence (based on 15% businessuse)$325

Calculate Martin's excess MACRS cost recovery to be carried over to the next year. Round you answer to the nearest dollar.