At the beginning of the year, Cable, a C corporation, had accumulated earnings and profits of $100,000. Cable reported the following items on its current-year tax return: Taxable income $50,000 Federal income taxes paid $ 5,000 Charitable contributions carry forward $ 1,000 Capital loss carry forward $ 2,000 What is Cables accumulated earnings and profits at the end of the year? $148,000 $146,000 $150,000 $145,000