In Completing Schedule M-1 (Reconciliation of Income Per Books with Income

In completing Schedule M-1 (reconciliation of income per books with income per tax return) of Form 1120,to net income per books:

A) Add tax-exempt interest.
B) Add excess of capital loss over capital gain.
C) Add proceeds of term life insurance received by the corporation due to the death of a key employee.
D) Subtract Federal income tax.
E) None of these.