Nellie is a self$-$employed consultant who uses $\backslash (10\backslash \%\backslash )$ of her residence as an office. View the additional information. View the expenses that Nellie incurs in $2023$ related to her residence. Read the requirements. Requirement a$.$ Which of the expenditures above $($if any$)$ are deductible for $2023?$ Are they for AGI or from AGI deductions? Complete the table below to show the amount and classification of each of expense. $($Nellie is electing to use the "actual expenses" rather than the "safe harbor" method. Complete all input fields. Enter a $"0"$ if an amount is not deductible.$)$ Additional Information The office is used exclusively for business and is frequented by customers on a regular basis. Nellie also uses her den as an office $(\backslash (18\backslash \%\backslash )$ of the total floor space of her home$)$ to prepare bills and keep records. However, the den is also used by her children as a TV room. In $2023,$ Nellie's net income from the consulting business $($other than her home office expenses$)$ amounts to $\backslash (\backslash$$ $100,000\backslash )$ in $2023.$ She also incurs $\backslash (\backslash$$ $1,300\backslash )$ of expenses directly related to the office $($e$.$g$.,$ painting of the office, window blinds$).$