determine the adjustment to reconcile book income to taxable income (net income per books is $900,000) for the following scenarios:

A). received dividend income from 20%-owned corporations totaling $40,000.

B). During 2018, X company increased its allowance for uncollectible accounts by $30,000; actual bad debts written off in 2019 were $36,000.

C). acquired another corporation in 2015, paying $300,000 for goodwill.Astro recorded a goodwill impairment loss of $50,000 for financial purposes in 2019.