Which of the following items would NOT be additions to Accounting Income on Schedule $1$ of a$$ corporation's tax$$ return?

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Part $1$

A$.$

Recapture of CCA

Your answer is not correct.B$.$

Capital cost allowance$($CCA$)$

This is the correct answer.C$.$

$50\%$ of business meals and entertainment expenses

D$.$

Accounting amortization and depreciation