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:

Melanie's residence cost $$430,000($excluding land$)$ and has living space of $2,000$ square feet, of

which $27\%(540$ 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

$$1,425$ 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?

$