Rebecca Has a Qualifying Home Office A) $3,300 Home Office Deduction
B) $16,500 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: $$\begin{array} { | l | r | } \hline \text { Revenue from legal practice } & \$ 160,500 \\\hline \text { Expenses from legal practice } & 157,000 \\\hline \text { Expenses from home } ( 100 \% ) & \\\hline \text { Home mortgage interest } & 10,000 \\\hline \text { Property taxes } & 3,300 \\\hline \text { Homeowner's insurance } & 2,000 \\\hline \text { Utilities } & 1,200 \\\hline \text { Costs to convert patio into a sunroom } & 5,000 \\\hline \text { Depreciation on office portion of home } & 800 \\\hline\end{array}$$

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