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) $165,000 executive country club membership fees

2) $68,500 client meals & entertainment at country club

3) $132,000 interest on income tax payable

4) $45,000 business premises landscaping costs

5) $35,100 legal fees regarding the restructure of bank debt