Mark is a CPA with a small practice. In addition, Mark works as the controller for a local food chain. Mark runs his CPA practice out of a 100 square foot office in his home where he meets clients and works on their tax returns and tax issues. He meets the exclusive use test for the space. The gross income from his practice amounts to $9,500 for the year. Business expenses amount to $1,500. Based on square footage, $5,000 of Mark's mortgage interest and real estate taxes are allocable to the home office. The allocable portion of maintenance, utilities and depreciation is $4,700. Assuming no other expenses related to the business were incurred, what amount of the maintenance, utilities and depreciation are deductible by Mark. a. $2,000. b. None of the choices shown are correct. c. $4,700. d. $4,500 e. $0