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, in total for her entire home: Utilities $5,400; House insurance $1,200; Mortgage interest $11,000; Property taxes $6,500; Repairs \& maintenance $2,100. 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. $