1.In 2018, Fire Corp has an $80,000 net long-term capital loss, $80,000 of dividends from a 12% owned corporation, $6,000 in non-deductible fines, a $20,000 NOL carryover, a $36,000 cash distribution on 1/1/2018, accumulated E&P at the start of 2018 of negative $32,000, and a 21% tax rate.If the properly computed 2018 taxable income of $500,000 includes depreciation of $30,000 ($25,000 for E&P purposes), what is Fire Corp's 2018 current E&P?