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In computing the accumulated earnings tax, it is necessary to compute adjusted taxable income. Which one of the following is not added to taxable income

In computing the accumulated earnings tax, it is necessary to compute adjusted taxable income. Which one of the following is not added to taxable income to arrive at adjusted taxable income?

a. Dividends-received deduction

b. Net operating loss deduction that is reflected in taxable income

c. Net capital gains

d. Capital loss carryovers from other years that are reflected in taxable income

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