Roman is a self$-$employed graphic designer with a qualified in home office. The office is $360$ sqauruare feet; the whole house is $$2,110$ square feet. His mortgage is $$1,328$ per month, but he doesn't have all his other expenses available.nIf he decides tonis use the simplified method, what would be his home office deduction $?$

A$.$ $$227$

B$.$$$1,500$

C$.$$$1,800$

D$\mathrm{.}3,128$