this is a Canadian corporation. Have tried 5000,3175, 5333, 10000 all as answers and are all wrong. Please help

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.