Bulldog Incorporated is a Georgia corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year:

Item ________________________________Amount ____________Federal Treatment

Georgia Income Taxes ......................... $25,496 ............... Deducted on federal return

Tennessee Income Taxes ...................... $13,653 ............... Deducted on federal return

Washington Gross Receipts Tax ............... $3,105 ............... Deducted on federal return

Georgia Bond Interest ......................... $10,000 ............. Excluded from federal return

Federal T-Note Interest ......................... $4,500 ................. Included on federal return

Domestic Production Act. Ded. (DPAD) .... $15,096 .............. Deducted on federal return

Use Georgia's Corporate Income Tax Form 600 and Instructions to determine what federal/state adjustments Bulldog needs to be made for Georgia. Bulldog's federal taxable income was $194,302.