distributions and redemptions (taxation)

X Co. has the following items of possible tax significance in 2021: 1) book pre-tax income of 1,000,000. 2) book tax expense of 210,000. 3) taxable income of 400,000. 4) federal taxes of 84,000. 5) interest from municipal bonds of 100,000. 6) premiums for officer's term life insurance of 25,000 (X is the beneficiary). 7) X exchanged land used in its business for another parcel of land also to be used in X's business. The land had a FMV of 1,000,000 and a basis of 500,000. 8) X was able to currently utilize a net operating loss carryover of 100,000. What is X's current E&P for 2021?