In determining Blue Corporation's current E & P for the current tax year, how should taxable income be adjusted as a result of the following transactions?
a. A capital loss carryover from one year ago, fully used this year.
b. Nondeductible business meal expenses.
c. Interest income on municipal bonds.
d. Nondeductible lobbying expenses.
e. Loss on a sale between related parties.
f. Federal income tax refund from last year's return, received this year.