Cindy operates a computerized engineering drawing business from her home. She maintains a home office and properly allocates the following expenses to her office:Depreciation = $1,500; Utilities = $500; Taxes = $325; Interest (100% deductible) = $500. Assume that Cindy earns income of $2,400 from her business for the year before deducting home office expenses. She has no other expenses associated with the business. Calculate Cindy's deduction for home office expenses.