Ken Gray runs a small proprietorship (Ken's Fish) that specializes in fishing gear. He has provided you with the following information: Bad debts expense on sales which are deemed uncollectible. $30,000 Last year, the uncollectible sales were $15,000. During the year the company also wrote off $5,000 of accounts receivable because the customer went bankrupt. Advertising in a local paper 1,000 Advertising in a small American newspaper directed at the Canadians living in that city 2,000 Meals and entertainment 10,000 Property taxes on a vacant piece of land adjacent to the business that earns no income 2,500 Golf course fees for Ken 1,500 Ken paid for landscaping during the year. This has been capitalized 10,000 in the accounting records Ken paid for a lease on his car. He used the car 67% for business 12,341 purposes Required: Comment on the treatment of each of the above items for tax purposes. Show all necessary calculations