Pat operated a mail order business during the year. Revenues from the business were $34,000 and the cost of merchandise purchased was 18,000 of which $4,000 was still held as inventory at December 31. Pat took out a loan for her business a couple of years ago. Her interest paid during the year was $8,000. As collateral for the loan, she is required to have life insurance, which cost her $533 this year. Pat pays her two nephews John and Alan to help pack boxes. John is 17 and works a couple of afternoons per month. Alan is 3 and comes occasionally to assist John and normally plays with Lego while he is there. Pat paid John $4,000 during the year and Alan $648. Pat is attempting to increase her presence in Victoria and to gain new customers she has joined the Oak Bay Golf Club. Her dues this year were $578. Calculate the amount that is required to be included in income for tax purposes