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Hummingbird Corporation, a closely held C corporation that is not a PSC, has $208,500 of net active income, $83,400 of portfolio income, and a $229,350

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Hummingbird Corporation, a closely held C corporation that is not a PSC, has $208,500 of net active income, $83,400 of portfolio income, and a $229,350 loss from a passive activity. Compute Hummingbird's taxable income for the year

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