Sabin is an artist and maintains an office (his studio) in his home. His office occupies 8% of the total floor space of his residence. Gross income from his business is $24,000. Expenses of the business (other than home office expenses) are $5,000. Sabin incurs the following home office expenses:

Real property taxes on residence: $2,400

Interest expense on residence: $4,000

Operating expenses of residence: $2,200

Depreciation on residence (based on 8% business use): $450.

A) Assuming Sabin uses the "regular method" to compute the office in the home deduction, his deduction is ?

B) Assuming Sabin uses the "simplifed method" to computer the office in the home deduction, his deduction is?