please help asap!! with details

PROBLEM FOUR

[ITA: 18(1)(b), (e), (l), (n); 19(1); 20(1)(a), (e), (cc), 20(10), 67.1, 67.6 ]

Central Products Ltd., which sells goods Canada-wide, is in the process of completing its 2020 financial statements and tax return. A junior accountant has given you a list of items that he does not know how to treat for tax purposes:

1.	Purchase price of a patent giving the company exclusive rights to manufacture a product	$120,000
2.	Cost of annual dues to a golf club for three senior salespeople to entertain existing and potential customers	8,000
3.	The union contract expired four months before the year end and bargaining is still in process. A 3% wage increase is expected, and the company has recorded a reserve to cover the four-month period	60,000
4.	Legal fees paid for making a representation to a provincial government against a proposal to introduce a payroll tax	15,000
5.	Donations paid to a registered charity	10,000
6.	Advertising in a foreign trade newspaper that was distributed to Canadian customers	4,000
7.	Travel costs (airfare and lodging) for a senior executive to visit a Foreign supplier to inspect and sign a purchase agreement for a new manufacturing machine. The machine was delivered and used in 2020	3,000
8.	Legal, accounting, and printing costs to prepare a prospectus offering common shares for sale to the public	32,000
9.	Cost for attending three conventions during the year. Convention #1 ($750) in Vancouver was in July 2020. Conventions #2 in Calgary ($1,350) and #3 in Toronto ($1,050) were both in December 2020. Each convention includes a cost of $100 for meals.	3,150
10.	Interest for late payment of municipal property tax for the warehouse	500
11.	Christmas gifts to staff (under $100 each)	$1,200
12.	Hockey tickets to entertain customers	$2,000

Required:

For each of above items advise whether or not it is deductible in calculating Income from Business and how much and provide the Income Tax Act reference in support.