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Which, if any, of the following transactions incurred by an S corporation is not a separately stated item? a.AMT adjustments and tax preference items. b.Qualified

Which, if any, of the following transactions incurred by an S corporation is not a separately stated item?

a.AMT adjustments and tax preference items. b.Qualified dividend income. c.Tax-exempt income. d.Foreign tax credit. e.Amortization of organizational expenditures.

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