need the answer asap

Subject Personal taxation

Susanne Denholm is employed as a provincial payroll tax auditor and is required by contract to maintain an office in her home. Susanne works at home most of the time and has been provided with a laptop computer and a fireproof audit bag for her files. She has not been provided with any reimbursement or allowance in connection with her home office, which occupies 10% of the square footage of her home. She incurred the following costs to maintain her entire home this year: Telephone (general line) $ 600* House insurance 2,000 Property taxes 4,000 Heat, hydro, & maintenance 5,000 Mortgage interest 24,000 * Susanne estimates that she used her telephone 50% for employment purposes during the year. What is the maximum amount that Susanne can claim for the costs she has incurred in respect of her home office?

(a) $500

(b) $1,100

(c) $1,400

(d) $3,800

Show your work and explain why each is true or false.