Part $1$ of $2$ HW Score: $0\%,0$ of $38$ points $$ Points: $0$ of $11$ Save Franklin Distribution is the registered name of a business, carried on by Jayden Franklin as a sole proprietorship, that distributes a wide variety of health aid products to retailers. The fiscal period of the business is calendar$-$based $($i$.$e$.$ January $1$ to December $31).$ Jayden's spouse, Jasmine Franklin, is an avid golfer with no interest or experience in business matters. For the taxation year ending December $31,2023,$ the accountant calculated a pre$-$income tax accounting income for Franklin Distribution of $$273,300.$ In calculating this amount, Mr$.$ Franklin's accountant relied on ASPE, except for the fact that no provision was made at the end of the year for anticipated doubtful debts. Flew the additional information: Other information related to the $2023$ taxation year is as follows. $$In $2022,$ a reserve for doubtful debts was claimed for income tax purposes in the amount of $$15,200.$ For accounting purposes, only the actual $2023$ write$-$offs of $$17,800$ were deducted. The accountant felt that an appropriate reserve to be deducted for income tax purposes at the end of $2023$ would be $$19,100.$Accounting income included a deduction for amortization expense in the amount of $$78,700.$ The accountant has determined that the maximum CCA for $2023$ is $$123,400.$The following items were included in the accounting expenses. Cost of advertising in a foreign newspaper that is distributed in Canada Donations to registered charities Cost of appraisal on real estate to be sold Costs of landscaping work done on the grounds of Mr$.$ Franklin's principal residence Management fee to Mrs$.$ Jasmine Franklin $3,7001,2801,4505,270122,6004.$ As the business is not incorporated, no income taxes were deducted in determining net income. Required Calculate the minimum $2023$ business income for Franklin Distribution. Start by calculating the bad debt expense adjustment for $2023.($Use parentheses or a minus sign for a negative value.$)2022$ reserve for doubtful debts $2023$ reserve for Bad debt expense doubtful debts adjustment