Boilermaker Incorporated reported taxable income of $$520,000$ this year and paid federal income taxes of $$109,200.$ Not included in the company's computation of taxable income is tax$-$exempt income of $$29,000,$ disallowed meals and entertainment expenses of $$37,750,$ and disallowed expenses related to the tax$-$exempt income of $$3,000.$ Boilermaker deducted depreciation of $$175,000$ on its tax return. Under the alternative $($E&P$)$ depreciation method, the deduction would have been $$61,500.$ Compute the company's current E&P$.$

Note: Negative amount should be indicated with a minus sign.

$\backslash$table$[[,],[,],[,],[,],[,],[$Current E&P$,]]$