Frank Is a Self-Employed Architect Who Maintains a Qualifying Office

Multiple Choice

Frank is a self-employed architect who maintains a qualifying office in his home. Frank has $80,000 gross income from his practice and incurs $72,000 in salaries, supplies, computer services, etc. Frank's mortgage interest and real estate taxes allocable to the office total $3,000. Other expenses total $9,000 and consist of depreciation, utilities, insurance, and maintenance. Frank's total office in home deductions are

A) $3,000
B) $5,000
C) $8,000
D) $9,000
E) $12,000