The controller of Mead Pipes Ltd. is preparing the corporations 2022 tax return but is uncertain about the tax treatment of the following eight expense items:

1. Finders fee to obtain a mortgage on the companys buildings	$	6,600
2. Property taxes on the companys new fishing lodge, which is used by employees		1,300
3. Interest for late payment of municipal property taxes for the warehouse		700
4. Brokers fees for the purchase of publicly traded shares		1,500
5. Permanent landscaping of land around the head office buildings		5,300
6. Cost of investigating a site for a proposed warehouse, when the site was rejected		2,200
7. Hockey tickets to entertain customers		2,000
8. Reserve for the possible costs for guarantees of products sold in the year		8,800

Required: Determine the amount by which the preceding items will reduce the net income for tax purposes of Mead Pipes Ltd. for 2022. Indicate expenses with a minus sign. If an item is totally excluded from your calculation, type 0.