Answer the following questions:\ View the questions.\ A. What is the reason for the second limit when calculating the base of ART?\ The second limit ensures taxable income deductions do not reduce or eliminate\ from the amount flowing through to that the The goal is to prevent the from being inappropriately applied to The effect is\ Questions before affecting the small business deduction.\ A. In calculating the additional refundable tax on investment income (ART), the base for the tax is the lesser of.\ ITA 129(4) aggregate investment income (All), and\ the amount that the corporation's taxable income exceeds the amount eligible for the small business deduction (SBD).\ What is the reason for the second limit?\ B. Of the various types of dividends received by private companies, which types are not subject to Part IV tax?\ C. Which amounts are included in aggregate investment income (All) as defined in ITA 129(4)?