Travis has a $2,400$ square foot home. He is a sales representative for a pharmaceutical company and uses one room of his home exclusively for his business.

The area of the office is $240$ square feet. During the past year, he painted his office and replaced the door at a cost of $$500$; paid for utilities for his home,

$$3,000$; paid property taxes, $$1,500$; paid mortgage interest, $$3,600$; and replaced a door jam and door for his patio, $$600.$ Travis has $

in deductible direct expenses and:

n deductible indirect expenses.