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A a calendar year corporation, has a deficit in beginning earnings and profits of $(100,000) and current year earnings and profits of $120,000. On September

A a calendar year corporation, has a deficit in beginning earnings and profits of $(100,000) and current year earnings and profits of $120,000. On September 10 A made a distribution of $200,000 to its sole shareholder. What is A's accumulated earnings and profits at year end?

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