25- Furniture Corporation, which is not a mere holding or investment company, derives its income from the manufacturing and selling of furniture. As of the end of Year 4 Furniture had accumulated earnings and profits of $350,000. Furniture had earnings and profits for Year 5 of $120,000 $80,000 of the current earnings and profits are needed to fund reasonable needs of the business. What is Furniture's accumulated earnings credit for Year 5? O $ 0. $ 80,000. $120,000. O $250,000