AC$1350$ Inc. is a business carried on by Jack Student as a sole proprietorship. For the fiscal period ending December $31$ of the current year, Jack has determined that the business income for accounting purposes is $$83,000($ASPE$).$

$1.$ In determining accounting business$$ income, Jack deducted $ $33,700$ in amortization expense and would be eligible to claim maximum CCA of $ $43,100.$

$2.$ Accounting expenses included a reserve for doubtful debts of $ $4,300$ and a reserve for inventory obsolescence of $ $8,400.$ The method for determining doubtful debts for accounting purposes is the same as that used for income tax purposes.

$3.$ During the$$ year, Longmeadow Supplies spent $ $5,100$ for landscaping the grounds around its Winnipeg office. The amount was capitalized for accounting purposes. Since the expenditure was made late in the$$ year, no amortization was deducted for the current year.

$4.$ Accounting expenses included $ $12,200$ in business meals as well as $ $2,800$ in charitable donations.

$5.$ The business spent $ $3,800$ for advertisements on a U$.$S$.$ radio station. As the station is on the border with$$ Manitoba, the audience for this station is largely Canadian residents.

$6.$ Jack spent $ $5,700$ for advertising$$ circulars, charging the full amount to expense. As of December$31,2023,$one$-$half of the circulars were still on hand.

$7.$ One of Jack's employees stole cash in the amount of $ $1,300.$ As the individual has left$$ town, this amount is unlikely to be recovered.

$8.$ The additional items below were included in the accounting expenses.

Cost of sponsoring local hockey team

$$2,200$

Interest on building mortgage

$6,700$

Appraisal costs on land to be sold

$2,600$

Damages resulting from breach of contract. Had the contract been fulfilled, the amounts would have been business income.

$1,000$

$9.$ Also included in the accounting expenses were $ $2,300$ in fees paid to Jason's $16-$year$-$old son for creating and maintaining the website of AC$1350.$ In determining the amount to$$ pay, Jack found that it would have cost at least $ $3,200$ to obtain the equivalent services from an external consultant.

Required: Calculate the minimum business income for tax purposes for Jack student for the current tax year.