Fred's bookkeeping business provides you the following Accounting GAAP financial information for this year's business income tax return:

Income Statement:

1. Revenue: $100,000
2. Meals and Entertainment: $10,000
3. Supply Expenses: $2,000
4. Depreciation Expenses: $5,000

Assets
Furniture (Class 8, 20%); UCC was $10,000; Purchase this year was $10,000 and disposed of furniture for proceeds of $10,000 and had an original cost of $5,000.

Building (Class 1, 4%); UCC was $100,000

The Business Income tax profit to be inserted into Line 13700 is?