nds if included n line 9 10 11. Adjustments to 5.1% income 11 12. Subtotal. Combine lines 10 and 11 12 13. Income or loss from grantor type and non Mass estates and trusts 13 -3922 Income or Loss from REMICs 14. Excess inclusion 14 15. Taxable income or loss 15 16. Income 16 17. Combine lines 15 and