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Sabin is an artist and maintains an office (his studio) in his home. His office

ID: 2717236 • Letter: S

Question

Sabin is an artist and maintains an office (his studio) in his home. His office occupies 8% of the total floor space of his residence. Gross income from his business is $24,000. Expenses of the business (other than home office expenses) are $5,000. Sabin incurs the following home office expenses:

Real property taxes on residence: $2,400

Interest expense on residence: $4,000

Operating expenses of residence: $2,200

Depreciation on residence (based on 8% business use): $450.

A) Assuming Sabin uses the "regular method" to compute the office in the home deduction, his deduction is ?

B) Assuming Sabin uses the "simplifed method" to computer the office in the home deduction, his deduction is?

Explanation / Answer

Answer:A) Under the regular method ,Sabin's home office deduction would be 9100. ($6,400 for interest and taxes+$2200 operating exp+$450 for depreciation)

Answer:B) Under the simplified method, Sabin’s home office deduction would have been limited to $1,500 (300 square feet × $5 application rate). However, she also would have been able to deduct all of the $6,400 for interest and taxes as itemized deductions. This would have provided her with $1,500 + $6,400 = $7,900 of deductions.