$H$ Inc. incurred $($and paid$)$ the following expenses in the current year: $$4,000$ for hockey tickets to entertain customers, $$12,000$ for

permanent landscaping on the head office, and $$2,000$ broker's fee to purchase publicly traded securities$.$ Determine the amount

deductible for tax purposes in the current year.

Note: Do not place a minus sign in front of the amount.

$