this is a Canadian corporation and 5333 is not the answer. Help please. I can find the exact same question just 9000 dollars instead of $10000 and the answer is $3450 but no idea what the answer for 10000 dollars is

P incurred incorporation costs of $10,000 to incorporate a new corporation, effective January 1 of the current year, and chose December 31 as its first year end. What is the maximum amount that can be deducted in computing income for the current year?

Note:Do not place a minus sign in front of the amount.