Willow is self-employed and uses a portion of her rented apartment to conduct her business activities. In the current taxation year of her business, she incurred the following expenses with respect to the apartment: Rent Utilities $14,000 1,800 New bedroom 3,000 furniture Insurance Total: 500 $19,300 The apartment is 900 square feet and the room Willow uses as an office is 300 square feet. Willow's current year net business income, before taking into account any deduction for home office expenses, is $5,000. In the current year, the owner of the apartment paid $900 for routine maintenance. Which of the following is closest to the maximum deduction that Willow can claim in the current year with respect to home office expenses?