Sophie & Piper Ltd. has accounting net income of $28455 for the 2020 fiscal year. During the year, the company made contributions to the company's pension plan for two employees. $7693 of pension contributions were made for each employee. These pension contributions were fully expensed in the calculation of accounting net income. The annual compensation amount for employee 1 was $29146. The annual compensation amount for employee 2 was $112717. What is the company's net income from business for tax purposes for 2020?