QUESTION $12$

Roger is employed by an Internet based corporation as a technical support representative and is paid an annual salary of $$80,000.$ He is required to work from home and estimates that the work space use represents $200$ square feet of his $1,000$ square foot apartment exclusively for this purpose. Total expenses for $2023$ were as follows:

$\backslash$table$[[$Apartment rent,$$18,000$