For the current tax year, YQX Inc. has $225,000 of appropriated retained earnings. The appropriation is for expansion and retirement of business debts. YQX is a personal service corporation (PSC). An IRS auditor may assess what amount of accumulated earnings tax (AET) if not satisfied with the justification given by YQX?

a) $55,000 b) $41,250 c) $15,000 d) $11,250