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 5742 of her office expenses for tax purposes. Amount 3800 Expense Utilities Phone Service Charges Homeowners Insurance Ropairs and Maintenance 5900 $1,115 $2.485 Assuming her deduction is correct, her home office is square feet 105 150 210 247 300