Designate by an a If the Item Would Be an Addition

Designate by an A if the item would be an addition to book income in determining taxable income; designate by an S if the item would be a subtraction from book income in determining taxable income.
-Insurance premium on key-person life insurance.
b. Tax-exempt bond interest income
c. Tax depreciation in excess of book depreciation
d. Fines and bribes
e. Nondeductible portion of meals and entertainment
f. Federal income tax
g. Carryover of a charitable contribution from a prior year
h. Increase in cash value of key-person life insurance
i. Bad debt expense in excess of the addition to bad debt reserves
j. Excess of book depreciation over tax depreciation
k. Expenses related to tax-exempt income
l. Excess capital losses over capital gains