tax "-(28-24)". Also, the battle card #34 answer seems to be adding in the change. Unless i am missing something. Can we get verification on if the change in DIT should be added or subtract

Judging by the the interactive PH Surplus calculation for #34 of the Full BattleQuiz (modeled after Fall 2017 #10), Dividend to PH is not included in other income. We were given an actual amount for O