Which of the following must be listed on Schedule M$-1,$ Reconciliation of Income $($Loss$)$ per Books With Income $($Loss$)$ per

Return, to explain the difference between the corporation's net income per books and income $($loss$)$ on Schedule K$,$ line $18?$

The difference between depreciation for book and tax purposes.

Total investment interest income.

The nondeductible portion of business meals.

Total distributions to shareholders.