6. Assume the normal starting point for determining the e&p for the current year. Indicate whether each of the following would increases (INC), decreases (DEC) or have no effect (N/E) on the starting point a corporation's E&P. For example a payment of deductible salary would be n/a because it's already included in calculating the starting point. Be specific as to amounts, the first answer is the amount and the second answer is the inc, dec, or n/e: 8. This is a continuation of the previous two questions: 11. A corporation distributes land worth $100 with an adjusted basis of $30,000. 12. What is the answer if the land in the previous question was subject to a mortgage of $5,000? 13. Spends $250 on a meal with a business client where business was discussed. Assume the documentation is proper. 14. A corporation distributes as a dividend land worth $300 with an adjusted basis of $300. 15. A corporation owns a hunting lodge that is used to entertain clients. Similar property usually rents for $8,000 per week. The president uses the lodge with his family and next-door neighbor for two weeks and reimburses the corporation $1,000