Franklin Distribution is the registered name of a business, canted on by Jared Franklin as a sole proprietorship, that distributes a wide variety of health aid products to retailers Jared's spouse, Janya Franklin, is an avid golfer with no interest or experience in business matters. For the taxation year ending December 31, 2022, the accountant calculated a pre income tax accounting income for Franklin Distribution of $272,600 In calculating this amount, Mr. Franklin's accountant relied on ASPE, except for the fact that no provision is made at the end of the year for anticipated doubul debts Required Calculate the minimum business income for Franklin Distribution that will be included in Mr. Franklin's income for the 2022 taxation year Find the minimum business income for Franklin Distribution that will be included in Mr. Franklin's income. (Round your answers to the nearest whole dollar) Accounting income as reported Additions Item 2-Amortization Item 3-Cost of advertising in foreign newspaper Donations to charities Cost of real estate appraisal Cost of landscaping Mrs. Franklin's management fee Subtotal Activate Windows klin Distribution is the registered name of a busi - with no interest or experience in business matt lating this amount, Mr. Franklin's accountant rel the additional information aired late the minimum business income for Franklin am 3-Cost of advertising in foreign newspa onations to charities Ost of real estate appraisal Ost of landscaping s. Franklin's management fee tal ctions m 1-Bad debt expense adjustment m2-CCA (given) ess income Additional information Other information related to the 2022 taxation year is as follows: 1. In 2021, a reserve for doubtful debts was claimed for income tax purposes in the amount of $14,600. For accounting purposes, only the actual 2022 write-offs of $17,900 were deducted. The accountant felt that an appropriate reserve to be deducted for income tax purposes at the end of 2022 would be $18,800 2. Accounting income included a deduction for amortization expense in the amount of $78,69 The accountant has determined that the maximum CCA for 2022 is $123,300 3. The following items were included in the accounting expenses Cost of advertising in a foreign newspaper that is S distributed in Canada Donations to registered charities 3,800 1,250 1,510 Costs of landscaping work done on the grounds 5.310 122,800 Cost of appraisal on real estate to be sold of Mr. Franklin's principal residence Management fee to Mrs. Janya Franklin 4. As the business is not incorporated, no income taxes were deducted in determining net income. Print Done Xon: 10 point(s) possible ducts to retailers Jared's spouse, Jany nting income for Franklin Distribution of Jebts Activate Winc Time Remaining: 01:53.