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 $1,2023.$ 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 $2023$:

$$

Mortgage interest $(10\%)->$$$1,200$

Property taxes $(10\%)->$ $$450$

House insurance $(10\%)->$ $$120$

Utilities $(10\%)->$ $$420$

Maintenance $(10\%)->$ $$200$

Cell phone basic plan $(40\%)->$ $$300$

New computer $(100\%$ of cost$)->$ $$2,000$

Internet $(60\%)->$ $$570$

What is the maximum amount that Howard can deduct in $2023$ for his home office?

$*$

a$.$ The maximum tax deduction for Howard with respect to his home office expenses is $$1,490.$

b$.$ The maximum tax deduction for Howard with respect to his home office expenses is $$1,590.$

c$.$ The maximum tax deduction for Howard with respect to his home office expenses is $$1,230.$