Nancy is employed by a large corporation as a sales representative. She is paid a salary of $70,000 during 2020. She is required to have a home office and uses the 375 square foot den in her 1,500 square foot house exclusively for this purpose.

Total costs for 2020 were as follows:

• Mortgage payments (40% principal, 60% interest): $24,000
• Home owner's insurance: $900
• Utilities: $1,500
• Roof repair: $800
• Property tax: $5,000

Currently, Nancys compensation does not include any commissions. As such, she is unable to deduct some of the above costs for tax purposes. If instead, her compensation of $70,000 was in the form of commissions (ie. she received $70,000 in commission income), What would be the amount of additional deductions that Nancy would have available for tax purposes?