Nathaniel is self$-$employed. During the year, he had the following business income and expenses:

Gross receipts, $$18,050$

Cost of goods sold, $$5,000$

Advertising, $$1,000$

Legal and professional fees, $$280$

Office expense, $$125$

Supplies, $$310$

Business license, $$100$

Utilities, $$420$

What is his gross income for the tax year?

$$10,815$

$$13,050$

$$15,815$

$$18,050$

What percentage of her rent may she deduct as a business$-$use$-$of$-$home expense?

$0\%$

$25\%$

$75\%$

$100\%$