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which of these is not reported on schedule m1 reconciliation of income/loss per books with income/loss per return? a $1,679 of collectibles included on schedule

which of these is not reported on schedule m1 reconciliation of income/loss per books with income/loss per return? a $1,679 of collectibles included on schedule k and not reported on books this year or b $673 of foreign taxes paid reported on the books this year and included on schedule k or c $1,234 of ordinary dividend income included on schedule k and recorded on the books this year or d $347 of royalties reported on the books this year and included on schedule k

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