Coco's Crew Corporation, a cash basis taxpayer, has taxable income of $260,000 for the current year. It paid Federal income tax of $87,000 and paid a nondeductible fine of $5,000. Tuco's Crew had a related-party loss of $12,000 and elected $18,000 of 179 expense. It also had a realized (not recognized) gain from an involuntary conversion of $38,000. Tuco's Crew's current E & P is:

Question options:

A. $170,400.00

B. $208,400.00

C. $175,400.00

D. $151,600.00

E. None of these.