s it included in line 45 46 47. Adjustments to 5.1% income 47 48. Subtotal. Combine lines 46 and 47 48 49. Income or loss from grantor-type and non-Mass estates and trusts 49 -3922 Income or Loss from REMICs 50. Excess inclusion 50 51. Taxable income or loss 51 52. Income 52 53. Combine line