Tin Cup, Inc. is a Florida corporation located at $1000$ Main Street, Naples, FL $34109.$ The

corporation was incorporated on January $15,2012.$ The FEIN for the corporation is

$12-3456781.$ The corporation is engaged in the retail sales of golf equipment and

and other related sporting goods. The company uses the accrual method of accounting.

The following information was taken from the

company's $2022$ income tax return: