James' U.S. "Office"

James considers a small rented townhouse in California to be his office. Here's what the office is like:

Property information:

• Acres: 0.11
• Bedrooms: 2
• Bathrooms: 2
• Garage: 2-car, attached.
• Living area: 1288 sq. ft.
• Appraised value: $164,751
• Tax amount: $1,724

Owner information:

• Name: Konold, Elizabeth K.
• Mortgages: $85,000 mortgage filed in 4/22/1987 under Citicorp.