Mercury is self-employed and she uses a room in her home as her principal place of business. She meets clients there and doesn't use the room for any other purpose. The size of her home office is 400 square feet. The size of her entire home is 2,400 square feet. During the year, Mercury received $6,400 of gross income from her business activities and she reported $2,600 of business expenses unrelated to her home office. For her entire home in the current year, she reported $3,540 of mortgage interest, $1,040 of property taxes, $620 of insurance, $520 of utilities and other operating expenses, and $3,300 of depreciating expense. One amount of home office expense is Mercury allowed to deduct during the year, 1, 953, 2, 5720, 3, 9020, 4, 1686, 5, 1503