Ava Miller has just completed the second year of operating her veterinary clinic. You have been retained by Ava for tax assistance and advice. At a recent meeting, you gathered information on her practice, which is presented below.

For the year ended December 31, 2022, the clinic showed a profit of $136,100, as follows:

Professional service	$	353,100
Gross profit from surgical instrument sales		30,800
	$	383,900
Administration and other expenses		(251,100	)
		132,800
Interest income		3,300
Net income	$	136,100

Included in the above is depreciation/amortization expense of $25,300 on fixed assets and amortization of development costs of $3,300 related to the metal alloy research. Additional information for 2022 is outlined below.

1. On February 28, Ava purchased a competitors business and merged it with her own. The following assets were acquired:

Truck	$	19,800
Equipment		55,000

1. During the year, Ava designed and patented a new surgical instrument. On July 1, a legal fee of $4,400 was incurred in applying to the federal government for the patent registration (life of 20 years); this amount is included in administration expenses. In October, $16,500 was spent on consultants to research metal alloys, and this cost is being amortized over five years as development costs in the financial statement.
2. Some of the items included under administrative and other expenses are as follows:

Group life insurance for office staff	$	1,200
Christmas gifts to staff (under $200 each)		1,500
Dues to golf club (for employee)		1,300
Meals and drinks for clients		400
Books (15-volume set on veterinary medicine)		3,300
Interest on car loan (six months)		2,300
Finders fee for a loan to finance equipment		1,100

1. Vehicle costs include operating costs of $2,600 for the automobile (including $400 for car parking). The automobile was driven 24,000 km. Of this, 12,000 km was for customer travel, 2,000 km was for travel between her home and the clinic, and 10,000 km was for personal travel.
2. Ava expects that a number of the new manufactured surgical instruments will be returned for modification, which she will do at no extra cost to the customer. The income statement includes a $2,200 deduction based on her estimate of the returns. As of December 31, $900 of costs were incurred for returned items.
3. Ava moved from rented premises to new rented premises on February 28, with 20 months remaining on the old lease. The landlord accepted a payment of $8,800 in exchange for cancelling the lease. The accounting records have amortized this cost over the remainder of the lease term and accordingly have deducted $4,400 as rent expense.
4. Capital cost allowance (CCA) for tax purposes has been correctly calculated as $16,500.

Required: Determine Avas business income for tax purposes for 2022 taxation year.