Nicole is a self-employed consultant who uses 20% of her residence as an office. The office is used exclusively for business and is frequented by customers on a regular basis. Nicole also uses her den as an office (7% of the total floor space of her home) to prepare bills and keep records. However, the den is also used by her children as a TV room. In 2022, Nicole's net income from the consulting business (other than her home office expenses) amounts to $130,000 in 2022. She also incurs $1,000 of expenses directly related to the office (e.g., painting of the office, window blinds). Nicole incurs the following expenses in 2022 related to her residence: View the expenses. Read the requirements. Requirement a. Which of the expenditures above (if any) are deductible for 2022? Are they for AGI or from AGI deductions? Complete the table below to show the amount and classification of each of expense in. (Nicole is electing to use the "actual expenses" rather than the "safe harbor" method. Complete all input fields. Enter a "0" if an amount is not deductible.) Amount of Deduction Type of Deduction Direct home office expenses $ 1,000 1000 For AGI Indirect home office expenses: Real estate taxes $ 2,800 For AGI Mortgage interest 9,000 For AGI Insurance 1,200 For AGI Depreciation 7,000 For AGI Repairs and utilities 1,600 For AGI Total indirect home office expenses Total expense for office in home Ind Expenses Real estate taxes $ 2,800 Mortgage interest 9,000 Insurance 1,200 Depreciation 7,000 To Repairs and utilities 1,600 $ 21,600 Total Print Done - X Requirements a. Which of the expenditures above (if any) are deductible for 2022? Are they for AGI or from AGI deductions? b. Would your answer to Part a change if Nicole's net income from consulting were only $4,360 for the year? Print Done - X