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Aztec Corp. is calculating its current E&P and is considering the following items:Federal income taxes paid $50,000Political contributions to the state governor's race $5,000Fines and penalties $1,000Ordinary and necessary business expenses $50,000Salaries paid to owner/employees $30,000Which of the items above should Aztec deduct when adjusting its taxable income to get to E&P? (Check all that apply.)

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