Darby Inc. has just completed its fiscal year ended December 31, 2019.The company's accountant has provided its GAAP determined income before taxes which is $1,236,010.You have been asked to calculate the company's 2019net business income for tax purposes and have been provided with the following additional information concerning the 2019 fiscal year:

1. Accounting amortization expense totaled$236,982. For tax purposes, the company intends to deduct CCA of $261,070.
2. Accounting expenses include $49,279 in meals and entertainment.
3. The company incurred $39,674 in landscaping costs. These costs were capitalized in the company's accounting records.
4. The president and his wife attended a convention that resulted in $11,814 in travel expenses for the company. The entire amount was expensed on the income statement.Of this amount, $5,947 was spent on the expenses of the president's wife.
5. The company paid dues of $12,309 to a golf club that is used extensively by the executives and salespeople to entertain clients.The entire amount was expensed on the income statement.

Calculatenet business income for tax purposesfor Darby Inc.