$O$ is employed as a salesperson and spends most of the time working in her home office. Her office occupies $20\%$ of the total space in her home. She paid the following expenses in the current year: Utilities $$5,800$; House insurance $$1,300$; Mortgage interest $$12,000$; Property taxes $$6,600$; Repairs & maintenance $$2,200.$ What is the maximum deduction from employment income for tax purposes available to $O$ in the current year, assuming she received $$60,000$ of commission income?

Note: Do not place a minus sign in front of the amount.

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