For the following, indicate if the items are fully taxable, partially taxable, or nontaxable for regular tax purposes on Reliant Corp.'s 2017 federal income tax return. All transactions occurred during 2017. Selections F. Fully taxable for regular tax purposes on Reliant's 2017 federal income tax return. P. Partially taxable for regular tax purposes on Reliant's 2017 federal income tax return. N. Nontaxable for regular tax purposes on Reliant's 2017 federal income tax return. Items are based on the following: Reliant filed an amended federal income tax return for 2015 and received a refund in 2017 that included both the overpayment of the federal taxes and interest. 1. The portion of Reliant's refund that represented the overpayment of the 2015 federal taxes. 2. The portion of Reliant's refund that is attributable to the interest on the overpayment of federal taxes. 3. Reliant received dividend income from a mutual fund that solely invests in municipal bonds. 4. Reliant, the lessor, benefited from the capital improvements made to its property by the lessee in 2017. The lease agreement is for one year ending December 31, 2017, and provides for a reduction in rental payments by the lessee in exchange for the improvements. 5