Find the deductiable amount under line number 26 Other deductions in form 1120 and also in Schedule M1. From the following adjusted Trail balance.

1	Advertising expense	55,500
2	Bad debt expense	41,070
3	Charitable contributions	29,970
4	Compensation expense	1,443,000
5	Depreciation expense	22,200
6	Entertainment expense	6,771
7	Federal income tax expense	278,388
8	Interest expense	68,820
9	Maintenance expense	22,200
10	Meals expense	9,047
11	Other taxes expense	62,160
12	Pension plans expense	46,620
13	Professional services expense	35,520
14	Property tax expense	44,400
15	Miscellaneous expense	45,510
16	State income tax expense	72,150
17	Supplies expense	9,102

Additional Infromation.

Miscellaneous expenses include parking fines issued by the City of Fayetteville

194

Miscellaneous expenses include premiums paid on term life insurance policies on the lives of Austin and Tyler (Razorback Sports is the beneficiary of the life insurance policies). 3,608