J Inc. incurred (and paid) the following expenses in the current year: $12,000 for advertising in a foreign trade magazine that is distributed to customers in Canada, $4,000 paid to a registered charity, $7,000 annual dues to a golf club used by executives to entertain customers, and $5,000 to sponsor a local softball team (business name on team jerseys). Determine the amount deductible in computing Js business income for tax purposes for the current year.