Rhea is a self-employed professional singer. She resides in a rented apartment and uses one room exclusively as a business office. This room includes 390 of the 2,600 square feet of living space in the apartment. Rhea performs in recording studios and concert halls, but she conducts all of the administrative duties with respect to the business in her home office. This year, Rheas apartment rent was $59,000. She paid $6,300 to a housekeeping service that cleaned the entire apartment once a week and $3,100 for renters insurance on the apartment furnishings.

Required:

1. Compute Rheas home office deduction assuming that her net profit before the deduction was $410,000.