Rebecca Has a Qualifying Home Office A) $3,300 Home Office Deduction

Rebecca has a qualifying home office. The room is 600 square feet and the entire house is 3,000 square feet. Use the following information to determine her allowable home office deduction: $\begin{array}{llr} \text { Revenue from legal practice } &\$160,000\\ \text { Expenses from legal practice } &157,000\\ \text { Expenses from home (100\%) } &\\ \text { Home mortgage interest } &10,000\\ \text { Property taxes} &3,300\\ \text { Homeowner's insurance } &2,000\\ \text { Utilities} &1,200\\ \text { Cost to convert patio into a sunroom} &5,000\\ \text { Depreciation on office portion of home} &800\\\end{array}$

A) $3,300 home office deduction.
B) $16,500 home office deduction.
C) $3,500 home office deduction.
D) $4,100 home office deduction.