ii) Which of the following expenses would NOT be added back to Net Income on Schedule 1? a. Capital cost allowance. b. Charitable donations c. 50% of meals and entertainment d. Non- deductible club dues and fees e. Provision for current income taxes Which of the following amounts would be subtracted on Schedule 1 as a deductible business expense? a. Gain on disposal of assets b. Loss on disposal of assets c. Political contributions d. Accounting depreciation e. Interest and penalties on taxes.