Question 32 of 75. Judy is a sole proprietor and wishes to use the simplified method for business-use-of-home expenses. Her mortgage interest for 2018 is $3,500, and real estate taxes are $975. Her home office is 400 square feet, and her total home square footage is 1,800 square feet. What is her home office expense deduction? $4,475 $2,000 $1,500 $994 Question 33 of 75. Short-year depreciation does not affect which of the following conventions? O Half-year. Mid-month. Mid-quarter. O Mid-year