During the current year, KB has the following costs:
Utility Costs for Home $2,500
Maintenance and Repairs for Home 3,100
Property Taxes for Home 5,400
House Insurance 1,300
Interest on Mortgage 4,600
Home Telephone Monthly Charge 600
Separate Line to Home-Work-Space Monthly Charge 480
Employment Related Long Distance Charges 560
Home Internet Service Fees 720
KB estimates that he/she uses 18 percent of his residence and 30percent of his home internet service for employment/businessrelated purposes. Maximum CCA on 100 percent of the house would be$12,000. Determine the maximum deduction that would be available toMr. Beasley assuming:
A. He is an employee with $72,000 in income (nocommissions).
B. He is an employee with $72,000 in commission income.
