Ms. White is a self-employed contractor who does accounting work for several local businesses in the area. Her principal place of business is her home, which is 1,500 square feet in total. Last year, she had the home office expenses listed below and deducted $742 of her office expenses for tax purposes. Amount $800 Expense Utilities Phone Service Charges Homeowners Insurance 5900 $1,115 Repairs and Maintenance $2.485 square feet Assuming her deduction is correct, her home office is 105 150 210 247 300