What amount of Jessica’s electricity expense can she deduct as a farm business expense if she used two-thirds for farming?

To determine the amount Jessica can deduct as a farm business expense, it's important to understand how deductions for mixed-use expenses work, particularly for a situation where the expense is partially related to business activities.

In this case, if Jessica used two-thirds of her electricity for farming, she is entitled to deduct that proportion of the total electricity expense as a business expense. Assuming her total electricity expense is $1,000, two-thirds of that amount would be calculated as follows:

1. Determine two-thirds of the total electricity expense:

[

\text{Two-thirds of } $1,000 = \frac{2}{3} \times $1,000 = $666.67.

]

2. Since the question seems to have an implication of a structure that could round or perhaps simplify the answer, what is likely considered here is a different breakdown. If we look at options and derive the calculations, it's plausible that an error or alternative interpretation of the total could lead to presenting basic choices reflecting fiscal management.

In this case, if we assume a maximum deductible of $1,000 results in a straightforward process where $666.67 rounds effectively towards acknowledging a flat total rounding allowance for simplicity in deduction processes observed. Given this