Brent, Matt, Chris, Brad, and Anwer are five unrelated shareholders, and they each owns $20$ of the $100$ outstanding shares of Aggie Corporation. On June $30$ of this year, Aggie distributed $$100,000$ in cash to the shareholders. On September $30$ of this year, Aggie redeemed all Anwer's shares for $$80,000.$ Aggie had $$45,000$ of accumulated E&P at the beginning of the year and reported $$120,000$ of current E&P at year$-$end. What is Aggie's accumulated E&P at the beginning of next year? Consult Revenue Rule $74-338.($Hint: d$$termine the tax status of the redemption and then calculate the effect of the June distribution on current E&P$.)$

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

Answer is not complete.

$\backslash$table$[[$Current E&P$,$$$120,000$