SAUCISSES INC. operates a delicatessen stand in a public market in Canada. The sales consist of the sale of basic food items, such as sausages and deli meats, and a fast$-$food service selling individual sandwiches.

SAUCISSES INC. has always been registered for GST and its filing period is annual. Additionally, SAUCISSES INC. makes it a practice to claim its Input Tax Credits $($ITCs$)$ as soon as possible.

Estimate the maximum amount of ITCs that SAUCISSES INC. will be able to claim in its net tax return for the expenses incurred during the year as defined in questions $23$ to $27.$

When an expense applies to both the sale of basic food items and the food service, the allocation method used is based on the percentage of sales, which is $65\%$ for basic food items and $35\%$ for the food service. This method is accepted by the tax authorities. Justify your answers $($an amount and a mathematical formula are not sufficient as a response$).$

$1.$Salaries of $$8,000.$ This expense applies to both activities of the company

$2.$Purchase of disposable containers for $$2,000.$ This expense only applies to catering service.

$3.$$$15,000$ sausage purchase. This expense applies to both activities of the company.

$4.$Final payment of $$6,000$ for the purchase of the refrigerator. The refrigerator was purchased the previous year for $$18,000.$ This disbursement applies to both activities of the company.

$5.$$$500$ purchase of cleaning product. This expense applies to both activities of the company.