Using the legend provided, classify each statement accordingly. In All cases, assume that taxable income is being adjusted to arrive at the current E & P for 2023.

a.	Increase
b.	Decrease
c.	No effect

Select one of the options mentioned above either (a, b or c)	Penalties paid to state government for failure to comply with state law.
Select one of the options mentioned above either (a, b or c)	Dividends received deduction.
Select one of the options mentioned above either (a, b or c)	Charitable contribution carryforward deducted in the current year.
Select one of the options mentioned above either (a, b or c)	Intangible drilling costs deducted currently.
Select one of the options mentioned above either (a, b or c)	Gain realized (but not recognized) on a like-kind exchange.
Select one of the options mentioned above either (a, b or c)	A decrease in the LIFO recapture amount during the year.
Select one of the options mentioned above either (a, b or c)	Excess capital loss in year incurred.
Select one of the options mentioned above either (a, b or c)	State income tax paid in the current year.
Select one of the options mentioned above either (a, b or c)	Proceeds of life insurance received upon the death of a key employee (policy had no cash surrender value).