Accounting net income for Victoria Ltd. for the 2020 fiscal year was $17192. During the year, Victoria Ltd. incurred $11562 in legal and accounting fees with respect to the issue of a new class of preferred shares. This entire cost was expensed in the calculation of accounting net income. Additionally, Victoria Ltd. paid $5136 of donations during the 2020 year. These costs were also fully expensed for accounting purposes. What is the company's net income from business for tax purposes? $