Additional information Other information related to the 2022 taxation year is as follows: 1. In 2021, a reserve for doubtful debts was claimed for income tax purposes in the amount of $14,600. For accounting purposes, only the actual 2022 write-offs of $17,700 were deducted. The accountant felt that an appropriate reserve to be deducted for income tax purposes at the end of 2022 would be $18,800. 2. Accounting income included a deduction for amortization expense in the amount of $78,700. The accountant has determined that the maximum CCA for 2022 is $123,700. 3. The following items were included in the accounting expenses. Cost of advertising in a foreign newspaper that is $3,700 distributed in Canada Donations to registered charities 1,230 Cost of appraisal on real estate to be sold 1,520 Costs of landscaping work done on the grounds 5,220 of Mr. Fraser's principal residence Management fee to Mrs. Jude Fraser 122,700 4. As the business is not incorporated, no income taxes were deducted in determining net income. Additional information Other information related to the 2022 taxation year is as follows: 1. In 2021, a reserve for doubtful debts was claimed for income tax purposes in the amount of $14,600. For accounting purposes, only the actual 2022 write-offs of $17,700 were deducted. The accountant felt that an appropriate reserve to be deducted for income tax purposes at the end of 2022 would be $18,800. 2. Accounting income included a deduction for amortization expense in the amount of $78,700. The accountant has determined that the maximum CCA for 2022 is $123,700. 3. The following items were included in the accounting expenses. Cost of advertising in a foreign newspaper that is $3,700 distributed in Canada Donations to registered charities 1,230 Cost of appraisal on real estate to be sold 1,520 Costs of landscaping work done on the grounds 5,220 of Mr. Fraser's principal residence Management fee to Mrs. Jude Fraser 122,700 4. As the business is not incorporated, no income taxes were deducted in determining net income