energy Company is owned equally by tom and his sister Sam, each of whom own 1,000 shares in the company. On December 31, 20X3, energy redeemed 200 of Sam's shares for $5,000,000 in a transaction treated as an exchange by Sam. Energy has current E&P of $10,000,000 and accumulated E&P of $30,000,000 (computed without regard to the stock redemption). Assuming energy did not make any dividend distributions during 20X3, by what amount does the company reduce its E&P because of the redemption?