Roger is employed by an Internet based corporation as a technical support representative and is paid an annual salary of $$80,000.$ He is required to work from home and estimates that the work space use represents $200$ square feet of his $1\mathrm{.}000$ square foot apartment exclusively for this purpose. Total expenses for $2023$ were as follows:

Apartment rent,$$18,000$

Tenant

Roger is employed by an Internet based corporation as a technical support representative and is paid an annual salary of $$80,000.$ He is required to work from home and estimates that the work space use represents $200$ square feet of his $1,000$ square foot apartment exclusively for this purpose. Total expenses for $2023$ were as follows:

$\backslash$table$[[$Apartment rent,$$18,000$

QUESTION $7$

Roger is employed by an Internet based corporation as a technical support representative and is paid an annual salary of $$80,000.$ He is required to work from home and estimates that the work space use represents $200$ square feet of his $1,000$ square foot apartment exclusively for this purpose. Total expenses for $2023$ were as follows:

$$\backslash$table$[[$Apartment rent,$$18,000$ Tenant insurance $500,$ apartment utilities $$850$ and office supplies $$100.$

What is Roger's maximum employment expense deduction for $2023?$