Boilermaker Inc. reported taxable income of $870,000 this year and paid federal income taxes of $182,700. Not included in the company's computation of taxable income is tax-exempt income of $37,000, disallowed meals and entertainment expenses of $33,250, and disallowed expenses related to the tax-exempt income of $3,200. Boilermaker deducted depreciation of $136,000 on its tax return. Under the alternative (E&P) depreciation method, the deduction would have been $64,500. Compute the company's current E&P.(Negative amount should be indicated with a minus sign.)

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