Non-tax-deductible items on the income statement?

Hi all,

So the BIWS guide says that one of the conditions that all items that appear on the income statement must meet is that they are tax deductible. However, in an "interview question" they have posed later on in the document, it is said that preferred stock dividends DO show up on the income statement and decrease net income, but they are NOT tax deductible. Is it just that preferred stock dividends are an exception to this rule? If so, what other notable exceptions (non-tax-deductible items that show up on income statement) should I be aware of?

Thank you!

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