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? Question 19Select one: a. $80,000 b. $60,000 c. $30,000 d. $22,500