Cindy operates a computerized engineering drawing business from her home. Cindy maintains a home office and properly allocates the following expenses to her office:

Line Item Description Amount

Depreciation $$1,500$

Utilities $500$

Real estate taxes $325$

Mortgage interest $(100-$percent deductible$)500$

Question Content Area

a$.$ Assume that Cindy earns income of $$4,400$ from her business for the year before deducting home office expenses. She has no other expenses associated with the business.

Calculate Cindy's deduction for home office expenses.