Accounting net income for Victoria Ltd. for the 2020 fiscal year was $15547. During the year, Victoria Ltd. incurred $10834 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 $743 in interest paid to the CRA for late income tax instalments. These costs were also fully expensed for accounting purposes. What is the company's net income from business for tax purposes? $