Howard Rahman is employed as a computer programmer and is required by his employment contract to maintain an office in his home. He estimates that 40% of his cell phone usage is employment related. He purchases a new computer for his office on September 1, 2021. He estimates that he uses the computer 90% for employment purposes. Howard works in his home office four days each week and attends meetings at his employer's place of business on the fifth day. The office occupies 10% of the square footage of his home. He paid the following amounts in 2021: Mortgage interest (10%) $1,200 Property taxes (10%) House insurance (10%) Utilities (10%) 450 120 420 Maintenance (10%) 200 Cell phone basic plan (40%) 300 New computer (100% of cost) 2,000 Internet (60%) 1,080 What is the maximum amount that Howard can deduct in 2021 for his home office? A) $1,490 B) $2,000 C) $3,260 D) $5,260