VC Ltd is a UK manufacturer of cleaning products. Following are one of Notes in "VC Ltds summarised statement of profit or loss for the 16 month period ended 31 October 2015"

Professional fees

Professional fees are as follows:

Accounting and audit fee	3,400
Legal fees in connection with a legal dispute regarding a cleaning product patent owned by Spotless Homes Ltd	5,800
Corporate membership of a cleaning product society	1,000
Legal fees in connection with an appeal against business rates charged in 2018.	7,200
	17,400

l need to calculate corporation tax. I am confused about which amounts need to be add back for adjust trading profit before capital allowance and why?