Boilermaker Inc. reported taxable income of $500.000 this year and paid federal income taxes of $105.000. Not included in the company's computation of taxable income is tax-exempt income of $20.000, disallowed meals and entertainment expenses of $30.000. and disallowed expenses related to the tax-exempt income of $1.000. Boilermaker deducted depreciation of $100,000 on its tax return. Under the alternative (E&P) depreciation method, the deduction would have been $60,000. Compute the company's current E&P. (Negative amounts should be Indicated with a minus slgn.) Current E&P