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Steve, a single self-employed individual, uses his home office to regularly meet with customers. His home office is 200 sq ft and his entire home

Steve, a single self-employed individual, uses his home office to regularly meet with customers. His home office is 200 sq ft and his entire home is 2,000 sq ft. He incurs $6,000 of indirect expenses (all Tier II and III). If his business income before the home office deduction is $650, what is Steve's home office deduction?

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