Corporation is a C corporation with accumulated earnings and profits at the beginning of 20X5 of $275,000. If has not paid dividends during the 20X5 tax year. The following facts relate to Y Corporations 20X5 tax year: Taxable income $335,000 Federal income tax 70,350 Dividends paid to shareholders 50,000 Reasonable business needs as of 12/31/20 X5 400,000 What is Y Corporations accumulated earnings tax for the tax year 20X5? Show work for partial credit