Subtractions are allowable deductions to your federal adjusted gross income. Claiming subtractions reduces your income taxable to Minnesota.The company can write off a loan given to the director. After dissolution, the company must settle all debts and distribute remaining assets among shareholders. From Cheesemaking to Distilling Spirits: USDA Loan Helps Minnesota Creamery Venture Into New Industry. Marvin has over 35 years of banking experience. He offers expertise in ag financing including writing Farmer Mac, RFA, FSA and SBA loans.