I've seen this question posted here already but the answer was apparently incorrect. Can anybody help?

In the current year, C Inc. had the following expenses: $4,000 legal fee to register a mortgage on its office building, $7,000 for landscaping around the office building and $800 interest paid to CRA for late tax instalments. The legal fee and landscaping expenses were accrued in the current year and paid in the following year. Determine the amount that C's net income for tax purposes will decrease in the current year due to these expenses. Note: Do not place a minus sign in front of the amount. $