Question 13 3 pts Tim is a CPA with a small tax practice as well as his regular job as the controller for a local manufacturing business. Tim operates his tax practice out of a home office with 150 square feet. This office is used to meet clients, complete their tax returns, and research tax issues. He meets the exclusive use test for this space. The tax practice results in gross income of $7,500 and expenses of $1,000 for 2019. Based on square footage, S4,000 of Tim's real estate taxes and mortgage interest are allocated to the home office. The portion of maintenance, utilities, and depreciation allocated to the office is $4,500. What amount of the maintenance, utilities, and depreciation may Tim deduct assuming no other expenses related to the business were incurred? None of these O $4,500 $3,500 $2,500 $0