Ms. Flash operates her business from her home and is qualified for a home office deduction. The office constitutes 20% of the total square footage of her home. Her total home related expenses (mortgage interest, electric and water, real estate tax, etc.) are $27,000. Her business generates $75,000 in revenue and she incurred $70,000 in allowable business expense deductions (not including any home office deduction). What is Ms. Flashs deductible home office expense in the current year?

		27,000
		5,400
		5,000
		0, zero