Arushi is self-employed in the Software distribution business. The following is Arushi's income statement, for the calendar year ending December 31,2022. NOTES: 1) Included in the cost of goods sold is $5,700 incurred for the purpose of earning exempt income. 2) Capital cost allowance deductible is $1,970. 3) Accounting fees include the Rurchase of a $1,800 computerized cash register. 4) Interest expense includes $1,200 of interest paid to the CRA for late instalments. 5) Included in the cost of goods sold is $1,500 incurred for the purchase of doors and cabinets. -REQUIRED: MS. Arushi has asked you to calculate the income from a business for tax purposes for the year ended December