Noreen is a self-employed consultant who uses 10% of her residence as an office. The office is used exclusively for business and is frequented by customers on a regular basis. Noreen 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 2021 , Noreen's net income from the consulting business (other than her home office expenses) amounts to $100,000 in 2021 . She also incurs $900 of expenses directly related to the office (e.g., painting of the office, window blinds). Noreen incurs the following expenses in 2021 related to her residence: (Click the icon to view the expenses.) Read the Requirement a. Which of the expenditures above (if any) are deductible for 2021? Are they for AGI or from AGI deductions? Complete the table below to show the amount and classification of each of expense in . (Noreen 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.) Data table Requirements a. Which of the expenditures above (if any) are deductible for 2021 ? Are they for AGI or from AGI deductions? b. Would your answer to Part a change if Noreen's net income from consulting were only $3,040 for the year