Limerick Supplies is a business carried on by Jason Faircloth as a sole proprietorship. For the fiscal period ending December 31, 2023, Jason has determined that the business income for accounting purposes is $ 85 comma 000, which is calculated using ASPE. Additional Information In determining accounting business income, Jason deducted $ 33 comma 400 in amortization expense and would be eligible to claim maximum CCA of $ 43 comma 700. Accounting expenses included a reserve for doubtful debts of $ 4 comma 400 and a reserve for inventory obsolescence of $ 8 comma 300. The method for determining doubtful debts for accounting purposes is the same as that used for income tax purposes. During the year, Limerick Supplies spent $ 5 comma 100 for landscaping the grounds around its Winnipeg office. The amount was capitalized for accounting purposes. Since the expenditure was made late in the year, no amortization was deducted for the current year. Accounting expenses included $ 12 comma 500 in business meals as well as $ 2 comma 000 in charitable donations. The business spent $ 3 comma 800 for advertisements on a U.S. radio station. As the station is on the border with Manitoba, the