Best Practice Consulting Inc. has accumulated earnings of $133866 and current earnings of $62225. If the dividends-paid deduction is $8668 and reasonable business needs amount to $155281, what is the accumulated earnings credit? [Hint: accumulated earnings credit is the legally allowed amount to accumulate earnings minus the amount of earnings that has been accumulated in the beginning of the year.] Question 6Answer a. $79107 b. $62577 c. $21415 d. $53909 e. $94719