Steven is an accountant and maintains an office in his home. Expenses of the business (other than home office expenses) are $15,000. Steven incurs the following home office expenses:

• Real property taxes on residence: $2,400
• Interest expense on residence: $4,000
• Operating expenses of residence: $2,200
• Depreciation on residence (based on 8% business use): $450.

His office occupies 8% of the total floor space of his residence. Gross income from his business is $34,000.

Assuming that Steven uses the regular method, what is his allowable office in the home deduction?