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Subjective Short Answer-10 Points Each 21. ZYX Corporation, a closely held yea r. The co activity. Wh poration also receives $35, at is ZYx's income for the year after considering the passiv non-personal service) C corporation, earns active income of $300,000 in the current 000 in dividends and incurs a loss of $50,000 from an investment in a passive e investment? 22. ABC Corporation is an eligible small business for purposes of the disabled access credit. During the year, ABC makes the following expenditures on a structure originally placed in service in 1988. Removal of architectural barriers Acquired equipment for disabled persons $ 8,500 6.25 In addition, $8,000 was expended by ABC on a building originally placed in service in the current year to ensure easy accessibility by disabled individuals. Calculate the amount of the disabled access credit available to ABC Corporation $14,750