Gemma Ltd.'s accounting net income was $53047 for the 2020 fiscal year ending December 31, 2020. $31421 of management bonuses were expensed in the calculation of accounting net income. Of these bonuses, $5819 were paid during the 2020 fiscal year, $8791 were paid on October 31, 2021, and $16811 were paid on May 31, 2021. What is Gemma Ltd's 2020 net income from business for tax purposes?