Please help me figure the rest out.

Emerald Corporation, a calendar year and accrual method taxpayer, provides the following information and asks you to prepare Schedule M-1 for 2020: Net income per books (after-tax) Federal income tax per books $268,200 31,500 15,000 Tax-exempt interest income Life insurance proceeds received as a result of death of corporate president Interest on loan to purchase tax-exempt bonds 150,000 1,500 6,000 Excess of capital losses over capital gains Premiums paid on life insurance policy on life of Emerald's president 7,800 a. Classify each item as being "Added" or "Deducted" on the M-1 schedule. Federal income tax per books Added . Tax-exempt interest income Deducted Life insurance proceeds received as a result of death of corporate president Deducted Interest on loan to purchase tax-exempt bonds Added Excess of capital losses over capital gains Added Premiums paid on life insurance policy on life of Emerald's president Added b. What is the taxable income after the M-1 adjustments are made? 150,000 c. Prepare Schedule M-1 for 2020. Enter all amounts as positive numbers. If an amount is zero, enter "O". Schedule M-1 Reconciliation of Income (Loss) per Books With Income per Return 268,200 1 Net income (loss) per books 7 Income recorded on books this year not included on this return (itemize): 2 Federal income tax per books ......... 31,500 Tax-exempt interest 15,000 3 Excess of capital losses over capital gains 6,000 Life insurance proceeds - $150,000 4 Income subject to tax not recorded on books this year (itemize): 8 Deductions on this return not charged against book income this year (itemize): 5 Expenses recorded on books this year not deducted on this return (itemize): a Depreciation b Charitable contributions a Depreciation .... b Charitable contributions. $ c Travel and entertainment .. $ 9 Add lines 7 and 8 Interest on loan & Life insurance premium 6 Add lines 1 through 5 10 Income (page 1, line 28)-line 6 less line 9