At the beginning of the year, Maple, a C corporation, had

accumulated earnings and profits of $100,000. Maple

reported the following items on its current year tax

return:

Taxable income $50,000

Federal income taxes paid 5,000

Current year charitable contributions

in excess of 10% limitation 1,000

Net capital loss for current year 2,000

What is Maple's accumulated earnings and profits at the

end of the year?