Carolina uses an office in her home exclusively for her business. The business use of...

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Accounting

Carolina uses an office in her home exclusively for her business. The business use of the home is 100 ft2 out of 2,000 ft2 for the entire home. The total expenses to allocate are $3,000. Carolina uses the simplified method. What is the amount of her home office deduction before any income limitations?
  
A. $3,000
  
B. $1,500
  
C. $500
  
D. $0

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