Determine the amount of taxable income and separately stated items in each case, assuming the corporation is a Subchapter S corporation. a. Book income of $70,000 including capital gains of $6,400, a charitable contribution of $2,400, and meals and entertainment of $7,500. b. Book income of $112,000 including capital losses of $11,500, a charitable contribution of $22,000, and meals and entertainment of $2,900. c. Book income of $86,000 including municipal bond interest of $1,950, a charitable contribution of $6,000, and dividends of $5,000 from a 10% owned domestic corporation. The corporation also has an $7,900 charitable contribution carryover. d. Book income of $149,000 including municipal bond interest of $2,150, a charitable contribution of $4,450, and dividends of $7,500 from a 70% owned domestic corporation. The corporation has a capital loss carryover of $5,450 and a capital gain of $2,900 in the current year.