For the taxation year ending December 31. 2022, the income statement of Markham Ltd.. prepared in acrordance with A.SPF is as follows: OTHER INFORMATION 1. The Company spent $6,000 during the year on landscaping for its new building. For accounting purposes, this was treated as an asset. The Company will not amortize this balance as it believes the work has an unlimited life. 2. Selling and Administrative Costs include: a. Meals \& Entertainment of $15.000. b. Membership fees $3.400 for several employees in a local golf and country club. c. $3,500 in food costs for Angie (major shareholder) personal chef at home. d. $2,500 for the annual stampede breakfast for all staff e. Accrued bonuses paid July 31,2022,$7.000 f. Cost of sponsoring local soccer teams 7.200 3. Other Expenses include: a. Donations to registered charities totalling $3,700. b. Other Expenses include bond discount amortization of $2,500. c. $6,000 for a number of amendments to its articles of incorporation. d. Interest on late income tax instalments of $500 and on late municipal tax payments of $275. 4. Maximum CCA has been determined to be $94,200 for the current taxation year. 5. Cost of Goods Sold includes: a. Warranty provision of $2,800 b. Reserve for decline in value of marketing material of $1,300