Fred's Pizza 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, 496); UCC was $100,000 The Business Income tax profit to be inserted into Line 13700 is