A Ltd. incurred the following legal fees with respect to its business for the current year:

 Representation to the Federal government ................................................................... $8,000

 Review of purchase agreement and registration of title for a new office building ......5,000

 Letters with respect to overdue accounts receivable ..................................................... 2,000

 Registering the mortgage on the new office building ..................................................... 1,000

Determine the deduction permitted for tax purposes for the current year. Income tax reference: ITA 18(1), 20(1)(e), 20(1)(cc).