Maureen operates a cosmetics sales business from her home. She uses 400 of 1,600 square feet of the home as an office. If her income before her home office deduction is $2,300, how much of the following unapportioned expenses for the home are deductible? If any of the expenses are not deductible currently, how are they treated for tax purposes?

Mortgage interest $5,000 Property taxes 1,400 Utilities 1,200 Repairs and maintenance 600 Depreciation for entire home 6,000 AppendixLO1