You work as a sales representative for a company and earn $10,000 in commissions during 2020. Your home office is in a 375 square foot den. Your house is 1,500 square feet. How much are you allowed to deduct if your total costs for 2020 were as follows:

Mortgage payments (40% principal, 60% interest) $24,000

Home insurance 900

Office supplies 375

Utilities 1,500

Internet 750

Roof repair 800

Property tax 5,000

Long distance telephone work related 250

A) $2,675.

B) $3,600.

C) $5,075.

D) $1,475.

E) $1,827.