Indicate the adjustment amount required in calculating business income for tax purposes with respect to the following accounting deductions. Show by way of 0 any item that does not require adjustment.  

1) $25,000 business premises landscaping costs

2) $161,500 executive golf club membership fees

3) $49,500 client meals & entertainment at golf club

4) $31,250 volume rebates & purchase discounts

5) $184,000 interest cost on income taxes payable