Sharon is self-employed and uses a room in her home as her principal place of business. She meets clients there and does not use the room for any other purpose. The size of her home office is 350 square feet. The size of her entire home is 2,500 square feet. During the year, Sharon received $11,000 of gross income from her business, and she reported $3,600 of business expenses unrelated to her home office. For her entire home in the current year, she reported $3,450 of mortgage interest, $1,300 of property taxes, $760 of insurance, $820 of utilities and other operating expenses, and $4,200 of depreciation expense. What amount of home office expenses is Sharon allowed to deduct in the current year using the actual expense method? Also, what amount(s) and type(s) of expenses must she must carry over to next year, if any