Double-check the numbers.
Josef, your client, is a self-employed electrician. Most of his time is spent at customers' homes and offices installing and repairing wiring. He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. His office accounts for 350 square feet of his 3,000 square foot house. If his total electrical bills for the tax year in question were $1,200, what is the amount that he should have reported on his taxes as a business expense for the electrical bills?