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Sunny Inc. carries on a business and uses a taxation year ending December 31 . The sole shareholder of the Company is Ajay Sunny. For the current taxation year, Mr. Sunny's daughter, Raya, who maintains the books and records of the Company, has calculated 2022 net income of $211,200. In determining net income Raya begins with accounting income applying ASPE. Other Information: 1. During the year, Sunny Inc. spent $12,700 for landscaping the grounds around its office. In accordance with ASPE, this amount was treated as a capital expenditure. As the work was done late in the year, no amortization was claimed for the current year. 2. The following items were included in the expenses claimed for accounting 3. Included in the accounting expenses were $14,000 in fees paid to Raya's 15 year old son for creating and maintaining the web site of Sunny Inc. In determining the fee, Ajay found that it would cost at least $25,000 to obtain the equivalent services from an outside consultant. 4. Maximum CCA has been determined to be $86,200 for the current taxation year. 5. Had the contract in which damages were paid been completed, it would have increased business income. Required: Calculate Sunny Inc.'s 2022 business income. Explain the reason for excluding any of the amounts

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