For each of the following transactions, indicate whether a special adjustment must be made in computing R corporations current E&P. Answer assuming that E&P has already been dusted for current taxable income.

a. During the year, the corporation paid estimated federal income taxes of $25,000 and estimated state income taxes of $10,000.

b. The corporation received $5,000 of interest income form its investment in tax exempt bonds.

c. The corporation received $10,000 dividend form GMC.

d. The corporation purchased machinery for $9,000 and expensed the entire amount in accordance with Code section 179.

e. The corporation reported a section 1245 gain of $20,00.

f. The corporation had a capital loss carryover of $7,000 from the previous year. This year the corporation had capital gains before consideration of the loss of $10,000.