Bermuda Corporation reports the following results in 2017 and 2018: 
What is Bermuda's contribution deduction in 2017 and 2018? What is the disposition of any remaining amount?
Definitions:
Drive-Reduction Theory
A psychological motivation model that explains behavior as being driven by the desire to reduce needs and return to a state of homeostasis.
Yerkes-Dodson Law
A psychological principle stating that performance increases with arousal up to an optimal point, after which it decreases as arousal levels become too high.
Arousal Theory
A theory in psychology that suggests motivation is driven by levels of arousal, where individuals are motivated to maintain an optimal level of arousal.
Yerkes-Dodson Law
A psychological principle stating that performance increases with arousal only up to a point, after which performance decreases.
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