Problem $9-36($Algorithmic$)($LO$.5)$

Melanie is employed full$-$time as an accountant for a national hardware chain. She also has recently started a private consulting practice,

which provides tax advice and financial planning to the general public. For this purpose, she maintains an office in her home. Expenses

relating to her home for $2022$ are as follows:

Real property taxes

Interest on home mortgage

Operating expenses of home

Melanie's residence cost $$364,000($excluding land$)$ and has living space of $2,000$ square feet, of which $28\%(560$ square feet$)$ is devoted to

business. The office was placed in service in February $2021,$ and under the Regular Method, Melanie had an unused office in the home

deduction of $$1,200$ for $2021.$ Assume there is sufficient net income from her consulting practice.

Click here to access the depreciation table to use for this problem. Round your final answer to nearest dollar.

a$.$ What amount can Melanie claim this year for her office in the home deduction under the Regular Method?

$

b$.$ What is Melanie's office in the home deduction under the Simplified Method?