Sara is a sole proprietor who wishes to use the simplified method for business-use-of-home expenses, and she meets the requirements to do so. She has operated her business for many years. Her mortgage interest for 2022 was $7,950, and her real estate taxes were $1,955. Sara\'s home office is 525 square feet, and her total home square footage is 2,450 square feet. Rather than using the actual expense method for 2022, Sara elects to use the simplified (safe harbor) method. What is her home office expense deduction? (Note: For simplicity, the home operating expenses in the question are limited to mortgage interest and real estate taxes.)