Sherry operated a business from her personal residence during the year. She used 20% of the residence exclusively for business purposes. Her net income (before taking into account expenses of the home) from her business operation was $3,000. Sherry incurred the following expenses relating to the business portion of her residence:

Interest on residence

$7,000

Taxes on residence

4,000

20% of maintenance, insurance, utilities on residence

600

Allowable depreciation on business portion of residence

1,800

What is Sherry's depreciation deduction with respect to her residence?