Final answer:
The correct answer is c. Benefits provided by your employer for your qualifying same-sex domestic partner.
Step-by-step explanation:
The correct answer is c. Benefits provided by your employer for your qualifying same-sex domestic partner.
Among the options given, this is the only one that is not an Oregon subtraction. In Oregon, individuals who are enrolled members of a recognized American Indian tribe (option a) may be eligible for certain tax deductions and benefits. Depletion in excess of basis (option b) refers to a tax deduction for natural resource assets. Military pension income (option d) is also eligible for subtraction in Oregon.