Maple Inc. is a CCPC owned by Harriet Maple. Its taxation year ends on December $31.$ For the current taxation year, Ms$.$ Maple's daughter, Susan, who keeps the books for the business, has calculated a pre$-$tax Net Income for Maple Inc. of $$193,200.$ In calculating this figure, Susan used generally accepted accounting principles.

Other Information:

During the year, Maple Inc. spent $$12,700$ for landscaping the grounds around its office. After careful consideration, the amount was expensed as it was

$1$ largely maintenance in nature.

$2$ expenses: