Taxpayer A is employed by an Internet based corporation as a technical support representative and is paid a salary of $65,000 per year. They are required to work from home and use the 250 square foot den in their 900 square foot apartment exclusively for this purpose. Total costs for 2021 were as follows: Apartment rent paid $22,000; apartment maintenance costs paid $750; property taxes paid $200; CCA on laptop $300.

Required: calculate taxpayer As maximum employment expense deduction for 2021.