Breton Analytics is a proprietorship owned by Paul Breton. For the taxation year ended December 31,2018, Paul has determined that his Net Income for accounting purposes is $90,000. In calculating this figure, Paul used GAAP.

Other information:

1. As the business is unincorporated, no taxes were deducted in calculating Net Income.
2. In determining accounting Net Income, Paul deducted $26,350 in Amortization Expense. For the taxation year ending December 31, 2018, Paul has determined maximum CCA would be $19,500.
3. Accounting expenses includes $22,400 in business meals, as well as $2,000 in charitable donations.
4. The business spent $3,100 for advertising on a U.S. radio station. As the station is on the border with Manitoba, the audience for this station is largely Canadian residents.

Required: Calculate the minimum net business income for Breton Analytics that will be included in Pauls tax return for the year ending December 31, 2018. (show calculation).