Calculate the amount, if any, that should be added to or subtracted from net income (loss) per books during the reconciliation from book to taxable income using the information below. Enter the appropriate amounts in the designated cells below. Indicate numbers that should be subtracted by using a leading minus (-) sign. If no entry is necessary, enter a zero (0).

Item Amount added/(subtracted)
1. Qualified meals expenses of $9,000 (for meals provided by a restaurant).
2. $60,000 of life insurance proceeds received upon the death of key personnel. The amount received was less than the premiums paid on the insurance policy.
3. $110,000 of straight-line depreciation was recorded on a corporation's books. Depreciation reported on their tax return was $105,000.
4. Charitable contributions (not for relief efforts) equal to $57,700. Taxable income without regard to the contributions was $218,000.
5. Interest income of $11,000 from state bonds and $16,500 from Treasury bonds.
6. A corporation had $91,000 of capital losses and $76,000 of capital gains.