Abbot Corporation reported a net operating loss of $$580,000$ in $20$X$3,$ which the corporation elected to carry forward to $20$X$4.$ Included in the computation of the taxable loss was regular depreciation of $$280,000($E&P depreciation is $$75,000),$ first$-$year expensing under $179$ of $$68,000,$ and a dividends received deduction of $$11,800.$ The corporation's current E&P for $20$X$3$ would be: