Dublin Ltd. has accounting net income of $14722 for the 2020 fiscal year. During 2020, the company paid for $2221 of golf club dues for the company's senior managers, which were fully expensed for accounting purposes. Additionally, in the calculation of accounting net income, the company expensed a $6508 reserve for expected future returns of defective merchandise sold. Only $3215 of merchandise was actually returned during the 2020 year. What is Dublin Ltd.'s net income from business for tax purposes?