Melanie is employed full$-$time as an accountant for a national hardware chain. She also has recently started a private consulting practice,

which provides tax advice and financial planning to the general public. For this purpose, she maintains an office in her home. Expenses

relating to her home for $2023$ are as follows:

Real property taxes

Interest on home mortgage

Melanie's residence cost $$418,000($excluding land$)$ and has living space of $2,000$ square feet, of which $22\%(440$ square feet$)$ is devoted to

business. The office was placed in service in February $2022,$ and under the Regular Method, Melanie had an unused office in the home

deduction of $$625$ for $2022.$ Assume there is sufficient net income from her consulting practice.

Click here to access the depreciation table. to use for this problem. Round your final answer to nearest dollar.

a$.$ What amount can Melanie claim this year for her office in the home deduction under the Regular Method?

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The office in the home deduction can be determined in either of two ways: the Regular $($actual expense$)$ Method or the Simplified $($safe harbor$)$

Method.

b$.$ What is Melanie's office in the home deduction under the Simplified Method?