$ Utility Costs For Home Maintenance And Repairs For Home Property Taxes For Home House Insurance Interest On Mortgage Home Telephone Monthly Charge Separate Line To Home Work Space Monthly Charge Employment Related Long Distance Charges Home Internet Service Fees 2,500 3,100 5,400 1.300 4,600 600 480 560 720 Mr. Skinner estimates that he uses 15 percent of his residence and 40 percent of his home internet service for employment related purposes. Maximum CCA on 100 percent of the house would be $20,000. Required Determine the maximum deduction that would be available to Mr. Skinner assuming: A. He is an employee with $87,000 in income (no commissions). B. He is an employee with $87,000 in commission income. HINT - not all identified expenditures above are eligible in determining work space in the home deduction. Solution: The following home York space costs would be deductible in each scenario: Part A Part B Utilities Maintenance And Repairs Property Taxes House Insurance Interest On Mortgage House CCA Subtotal Percentage Allocation Rate Subtotal (1) (1) (1) (1) (1) (1) (1) (1) (1) 222 222 223 22 23 Home Telephone Phone Line To Home Work Space Employment Related - Long Distance Charges Internet Service Fees (1) (1) (1) (1) Maximum deduction (2)