Requirement b$.$ Would your answer to Part a change if Niki's net income from consulting were only $$6,300$ for the year? $($Niki is electing to use the "actual expenses" rather than the "safe harbor" method.$)$

Yes. The answer to Requirement a would change if Niki's income were only $$6,300$ for the year.

Under this revised fact pattern Niki can deduct the following. List the deductible expenses in the correct order using the rules of Reg. Sec. $1\mathrm{.}280$A$-3.$

Amount of

Deduction

$$

Mortgage interest and real estate taxes

$$

$1$

Total expense for office in home