For the current tax year, TYQ Corporation has $400,000 of appropriated retained earnings. The appropriation is for business expansion and retirement of business debts. TYQ is not a personal service corporation. An IRS auditor may assess what amount of accumulated earnings tax (AET) if not satisfied with the justification given by TYQ?

a) $80,000 b) $30,000 c) $60,000 d) $22,500