For Florida corporate income taxes, Briefly describe any addition or subtraction modifications that are required for following items:

(i) dividends-received deduction,

(ii) state and local income taxes,

(iii) interest earned on debt obligations of the federal government,

(iv) interest earned on debt obligations of state and local governments,

(v) expenses related to federal or state tax credits,

(vi) federal Section 168(k) first-year bonus depreciation,

(vii) royalties and interest paid to related parties,

(viii) federal Section 199 domestic production activities deduction,

(ix) federal Subpart F income and Section 78 gross-up income related to foreign (non-U.S.) subsidiaries, and

(x) net operating loss deductions. – cannot carry back a Florida net operating loss deduction to a prior taxable year.