The Following List Contains Division C Deductions:
A

The following list contains Division C deductions:
a.Charitable donations
b.Employee stock option deductions
c.Unused losses of other years
d.Dividends from Canadian corporations
e.Capital gain deduction on certain property
f.Dividends from foreign affiliates
Required:
Sort the deductions into the appropriate columns below.(Answers may be used more than once if applicable.)
$$\begin{array} { | l | l | } \hline { \text { Individual } } & { \text { Corporation } } \\\hline \text { Net Income for Tax Purposes } & \text { Net Income for Tax Purposes } \\\hline \text { Less: } & \text { Less: } \\\hline & \\\hline & \\\hline & \\\hline & \\\hline & \\\hline & \\\hline \text { Taxable Income } & \text { Taxable Income }\\\hline\end{array}$$