O is employed as a salesperson and spends most of the time working in her home office. Her office occupies 20% of the total space in her home. She paid the following expenses in the current year: Utilities $5,800; House insurance $1,300; Mortgage interest $12,000; Property taxes $6,600; Repairs & maintenance $2,200. What is the maximum deduction from employment income for tax purposes available to in the current year, assuming she received $60,000 of commission income?

Note: Do not place a minus sign in front of the amount.