Continuing the facts from the prior question, BPS has accrued the following expenses (explained below):

Bad Debt expense $12,850

Advertising (in the clubhouse) 13,150 Pro Golf Teachers Membership Fees 860 Supplies (golf tees, balls, etc.) 4,720 Club Rental 6,800 Malpractice Insurance 1,200 Accounting Fees 7,820

The expenditures were all paid for this calendar year with several exceptions. First, Ben initiated his golfers malpractice insurance on July 1^st of this year. The $1,200 insurance bill covers the last six months of this calendar year and the first six months of next year. At year end Ben had only paid $600, but he has assured the insurance agent he would pay the remaining $600 early next year. Second, the amount paid for club rental ($100 per week) represents rental charges for the last six weeks of the previous year, for the 52 weeks in this calendar year, and the first 10 weeks of next year. Ben has also mentioned that BPS only pays for supplies that are used at the club. Although BPS could buy the supplies for half the cost elsewhere, Ben likes to throw some business to the golf pro shop because it is operated by his brother.

What is the amount of deductions claimed by BPS? (Excel spreadsheet template is provided)