Determine taxable income in each of the following instances. Assume that the corporation is a C corporation and that book income is before any income tax expense.

1. Book income of $53,000 including capital gains of $2,000, a charitable contribution of $1,300, and meals and entertainment expenses of $4,500.
2. Book income of $95,000 including capital losses of $3,000, a charitable contribution of $13,500, and meals and entertainment expenses of $1,200.
3. Book income of $77,500 including municipal bond interest of $1,100, a charitable contribution of $4,200, and dividends of $1,400 from a 10% owned domestic corporation. The corporation also has an $6,200 charitable contribution carryover.
4. Book income of $132,000 including municipal bond interest of $1,300, a charitable contribution of $3,600, and dividends of $5,700 from a 70% owned domestic corporation. The corporation has a capital loss carryover of $4,600 and a capital gain of $1,200 in the current year.