16 Shayan owns and operates a business that roasts and distributes a line of specialty coffees to both wholesale and retail customers across Canada. At the beginning of his fiscal year, he had a balance of $34,800 in his cumulative eligible capital account. During the year, he purchased a customer list at a CO ost of $4,300. He also sold an unlimited license to use his patented roasting process to a chain of bistros for $20,000. Keeping in mind that the inclusion rate for new capital expenditures and receipts is