Susanne Denholm is employed as a provincial payroll tax auditor and is required by contract to maintain an office in her home. Susanne works at home most of the time and has been provided with a laptop computer and a fireproof audit bag for her files. She has not been provided with any reimbursement or allowance in connection with her home office, which occupies \10 of the square footage of her home. She incurred the following costs to maintain her entire home this year