Nancy Powell is employed by a large corporation as a sales representative. She is paid a commission of $70,000 in 2022. She is required to have a home office and she estimates that her work-related use is at 375 square feet of her 1,500 square foot house. Total costs for 2022 were as follows: Mortgage payments (40% principal, 60% interest) Homeowner's insurance $24,000 900 Utilities 1,500 Roof repair 800 Property tax 5,000 What amount would Nancy be able to claim as Home Office Expenses?