h federal Form 5884) 18. 19. Depreciation adjustment (see instr. and attach Form NYC-399) 19. 20. Exempt income (included in part 1, line 10) (sae Moir ) 20. 21. 50% of dividends (see instructions) 21. 22. Exempt Activities 22. 23. Other subtractions (attach schedule) (see instructions) SE