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 $$5,250$

Interest on home mortgage $6,300$

Operating expenses of home $1,313$

Melanie's residence cost $$422,500($excluding land$)$ and has living space of $2,000$ square feet, of which $33\%(660$ square feet$)$ is devoted to business. The office was placed in service in February $2022,$ and under the Regular Method, Melanie had an unused office in the home deduction of $$1,275$ 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.

Question Content Area

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

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