Patty provides the following income statement for her business, Patty the Party Planner: CCA Deduction = $172,56020%= $34,512 - Advertising includes $5,000 of meals and entertainment - Accounting amortization is calculated on a straight-line basis. UCC of office equipment (Class 8,20% ) for the beginning of the year is $172,560. There are no additions or dispositions of equipment during the year. Calculate Net Business Income for an individual and Net Income for Tax Purposes for a corporation