Tomas began carrying on a home-based business as a sole proprietor on January 1, . In , he received cash for services rendered and paid in business expenses. On December 31, there was an outstanding accounts receivable for amounts owed by a customers. of There was also an account payable of as an amount owing to a supplier. In addition to any business expenses, Tomas can also deduct one-third of his house expenses since he utilizes the ground floor of his rented 3-storey home. Total house costs for were: rent of ; home insurance of $800 and utilities of . What is Tomas' maximum home office expense to the nearest dollar? Question content