In Determining a Corporation's Taxable Income for State Income Tax

In determining a corporation's taxable income for state income tax purposes, which of the following does not constitute a subtraction from Federal income?

A) Interest on U.S. obligations.
B) Expenses that are directly or indirectly related to state and municipal interest that is taxable for state purposes.
C) The amount by which the Federal deduction for depreciation exceeds the depreciation deduction permitted for state tax purposes.
D) The amount by which the state loss from the disposal of assets exceeds the Federal loss from such disposal.