Tomas began his unincorporated business on January 1, 2019. During 2019, he received $40,000 cash in revenues and paid $33,000 for operating expenses. On December 31, 2019 one of his customers owed him $1,200 and Tomas owed one of his suppliers $2,300. In addition to the operating expenses, Tomas can also deduct one-third of his house costs since he operates his business out of the ground floor of his rented 3-storey home. Total house costs for 2019 were: rent of $19,200; insurance of $800; utilities of $2,100. Tomas maximum work space in the home expense deduction for 2019 is: