Answer the following questions only:

18 (1) (a) Non-deductible life insurance

2 (1) (e.2) president 5 x 300 = 1500

vice-president 2000

20 (1) (e) Legal fees issuance of shares 29300 x 80% = 23440

20 (1) (e) Costs re bank loan 46100 x 80% = 36880

18 (1) (b) Costs re equipment purchase 38700

RPP overcontribution 2490

20 (1) (a) CCA -5835000

Each year, you can have 20% of the expense of the fees that you have spent in order to be able to issue shares or get a loan.

1. In 18(1)(a), where is the 5 from?
2. Why do we multiply by 80% for legal fees issuance of shares and costs re bank loan but not for costs re equipment purchase?
3. How was the number for RPP overcontribution got?
4. Why are the other deductions not included and only CCA subtracted?