Breton Analytics is a proprietorship owned by Paul Breton. For the taxation year ended December 31, 2022, Paul has determined that his Net Income for accounting purposes is $90,000. In calculating this figure, Paul used GAAP. Other information: As the business is unincorporated, no taxes were deducted in calculating Net Income. In determining accounting Net Income, Paul deducted $35,000 in Amortization Expense. For the taxation year ending December 31, 2022, Paul has determined maximum CCA would be $44,500. Accounting expenses includes $11,400 in business meals, as well as $1,800 in charitable donations. The business spent $2,350 for advertising on a U.S. radio station. As the station is on the border with Manitoba, the audience for this station is largely Canadian residents. During the year, Paul spent $4,250 for landscaping the grounds around the companys office. In accordance with GAAP, this amount was treated as a capital expenditure. Work was completed on December 31st so no CCA or amortization was or is needed to be deducted. Required: Calculate the minimum net business income for Breton Analytics that will be included in Pauls tax return for the year ending December 31, 2022. (show calculation).