points Fred's bookkeeping business provides you the following Accounting GAAP financial information for this year's business income tax return Income Statement: 1 Revenue: $100,000 2. Meals and Entertainment $10,000 1 3 Supply Expenses $2.000 4. Depreciation Expenses: $5.000 Assets Furniture (Class 8, 20%); UCC was $10,000: Purchase this year was $10,000 and disposed of furniture for proceeds of $10,000 and had an original cost of $5,000, Building (Class 1, 4%): UCC was $100,000 The Business Income tax profit to be inserted into Line 13700 is