Lainey works in her office at home for 2 or 3 days each week. She has timesheets to show she has worked from home for 955 hours during the 2023 year. Her employer provided her with a phone and internet access. Lainey has calculated her actual power usage, based on the time she has spent in her office and the power consumption of the equipment she is using. She has receipts for the following expenses:
> Stationery $125
> Printer cartridges $199
> Office Chair $245
> Electricity (actual cost) $ 98

Calculate the maximum amount allowed for Lainey at Item D5



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