A is wrong

Madison Corporation reported taxable income of $450,000 in year 2 and accrued federal income taxes of $141,000. Included in the computation was regular depreciation of $250,000 (E&P depreciation is $65,000), first year expensing under section sign 179 of $150,000, and a net capital loss carryover of $25,000 from year 1. The corporation's current earnings and profits for year 2 would be: $519.000. $609,000. $639,000. $515,000