Any Tax Professionals Out There?

I have a home office that I'm thinking about renting out. The space is about 100 sq. ft. I could rent it out for $750/month. Is there an easy answer to which one would be more beneficial; the tax break or the income? I don't really "need" the income, but it would be nice to have another person around. I'm just trying to weigh the pros and cons. Thanks for any help you can give.