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Window Shine Ltd. was incorporated on July 1, 2019, and purchased an existing business on the same date. The purchase included the following assets: Delivery trucks Goodwill Franchise $48,400 14,000 14.000 Immediately after incorporation, the company moved into leased premises, having signed a lease for three years with an option to renew for an additional three Rental payments of $2,000 per month began in July 2019. The premises required alterations, and in July 2019. the company incurred costs of $21.000 for these. The franchise that was purchased for $14,000 has a remaining legal life of five years. At the end of the five-year period, the franchise may be renewed at a nominal cost only if the franchiser is satisfied with the performance of the franchisee The company's fiscal year end is June 30, 2020. A brief financial statement is presented for the first year of operations $124.000 Revenue Expenses Wages Office $26.000 4,000 21.000 Building improvements Rent 24.000 Delivery expense Incor Incorporation costs Amortization/depreciation (truck) Amortization of goodwill Amortization of franchise Other Net Income for the year 4.000 3.000 14,520 4,000 4,000 12.000 116.520 $7.480 Required: The company's fiscal year end is June 30, 2020. A brief financial statement is presented for the first year of operations. $124,000 Revenue Expenses Wages Office Building improvements Rent Delivery expense Incorporation costs Amortization/depreciation (truck) Amortization of goodwill Amortization of franchise Other Net income for the year $26.000 4000 21.000 24.000 4.000 3 000 14520 4,000 4.000 12.000 116 520 $ 7.480 Required: Determine the corporation's net income from business for tax purposes for the 2020 taxation year Net Income per financial statements Net Income for Tax purposes $ 0