Rita owns a sole proprietorship in which she works as a management consultant. She maintains an office in her home $(500$ square feet$)$ where she meets with clients, prepares bills, and performs other work$-$related tasks. Her business expenses, other than home office expenses, total $$5,600.$ The following home$-$related expenses have been allocated to her home office under the actual expense method for calculating home office expenses.

Real property taxes $ $1,600$

Interest on home mortgage $5,100$

Operating expenses of home $800$

Depreciation $1,600$

Also, assume that, not counting the sole proprietorship, Rita's AGI is $$60,000.$ Rita itemizes deductions, and her itemized deduction for non$-$home business taxes is less than $$10,000$ by more than the real property taxes allocated to business use of the home.

Assume Rita's consulting business generated $$15,000$ in gross income.