Suzanne Lee is employed as a provincial payroll tax auditor and is required by contract to maintain an office in her home. Suzanne 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 cost to maintain her entire home this year:

Telephone $($general line$).................$$$600*$

House Insurance..........................$$2,000$

Property taxes.............................$$4,000$

Heat, hydro & maintenance........$$5,000$

Mortgage interest......................$$24,000$

$*$ Suzanne estimates that she used her telephone $50\%$ for employment purposes during the year.

What is the maximum amount that Suzanne can claim for the costs she has incurred in respect of her home office?

$($WK$)$

Select one:

a$.$

$$500$

b$.$

$$1,100$

c$.$

$$3,800$

d$.$

$$1,400$