Calvin Sparky is an electrician operating his own business as a sole proprietorship. In recent years, he has found himself spending time more time preparing accounting and tax records and less of electrician work. For $2023$ tax year, he has decided to hire you, a professional accountant to prepare his tax returns this year. He provides you with the following financial items he has on his company:

Revenue $-$ Sales

Revenue $$ Casino Winnings

Expenses:

Food

Electrician licensing fees

Office expenses

Travel

Gym membership fees

Insurance

City parking infraction tickets

Depreciation

Other information gathered through an interview with Mr$.$ Sparky:

$1.$ Food is only recorded when Mr$.$ Sparky is out on a job and has worked at least $4$ hours.

$2.$ On days not out on a job, Mr$.$ Sparky goes to the gym to keep fit as his job is physically demanding.

$3.$ Insurance included both business insurance and life insurance on Mr$.$ Sparky.

$4.$ Casino winnings were won on a business trip to Montreal.

ANSWER THE BELOW QUESTIONS:

$$ If GROSS SALES REVENUE was $80,100,$ what is Calvin's Gross Sales Revenue for Business Income for tax purposes? $[$Positive Numbers Only$]$

$$ If CASINO WINNINGS was $2,000,$ what is Calvin's Casino Winnings for Business Income for tax purposes? $[$Positive Numbers Only$]$

$$ If FOOD EXPENSES was $6,700,$ what is Calvin's food expenses for Business Income for tax purposes? $[$Positive Number Only$]$

$$ If ELECTRICIAN LICENSING FEE was $3,400,$ what is Calvin's licensing fee for Business Income for tax purposes? $[$Positive Number Only$]$

$$ If OFFICE EXPENSES was $12,500,$ what is Calvin's office expense for Business Income for tax purposes?

$$ If TRAVEL EXPENSES was $15,000,$ what is Calvin's travel expense for Business Income for tax purposes?

$$ If GYM MEMBERSHIP FEES was $2,500,$ what is Calvin's membership fees for Business Income for tax purposes? $[$Positive Number Only$]$

$$ If INSURANCE EXPENSE was $3,500,$ and it includes $$400$ of life insurance premiums, what is Calvin's insurance expense for Business Income for tax purposes? $[$Positive Number Only$]$

$$ If CITY PARKING INFRACTION TICKETS was $940,$ what is Calvin's parking fees for Business Income for tax purposes? $[$Positive Number Only$]$

$$ If DEPRECIATION EXPENSE was $6,700,$ what is Calvin's depreciation expense for Business Income for tax purposes? $[$Positive Number Only$]$

$$ If CCA EXPENSE was accurately calculated to be $3,300,$ what is Calvin's Capital Cost Allowance expense for Business Income for tax purposes? $[$Positive Number Only$]$

$$ Assuming Calvin had a home office, $100$ square feet was his home office space, and the total area of his home is $950$ square feet. If his total eligible home expenses was $$10,900,$ what would he claim as home office expense on his Business Income for tax purposes?

$$ Cheryl runs a real estate staging company $($furnishes homes to allow real estate agents to sell the homes$)$ since $2020.$ This year, she purchased new furniture costing $$35,600.$ What would be the maximum CCA claim on the new furniture this tax year?

$$ Johnathan operates a delivery company since $2021.$ His old work van, which he purchased in $2021$ for $$14,800,$ will be traded$-$in for $$7,400$ to buy a new work van with a purchase price of $$20,100.$ The old work van had a ending UCC balance last year of $$7,700.$ What would be the ending UCC balance of his Class $10$ assets?

$$ Mike opened a new convenience store on January $1$ of this year. He rents retail space with a lease of $7$ years with a renewal period of $3$ years and a second renewal period of $2$ years after. He made leasehold improvements costing $$33,500.$ What is the Mike's maximum CCA claim on leaseholds improvements?