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. What is the maximum amount that Howard can deduct in 2023 for his home office? CPA Competency 6.3.2 Employment deduction for home office. Income tax reference: ITA 8(1)(i), 8(13)