Gold Corporation has an accumulated E &P of $$50,000$ on Jan $1$st $2018,$ Gold has a current E&P of $$80,000$ before any adjustments or distributions. They had a federal income tax refund of $$5,000$ and $50\%$ of the meals and entertainment deduction is $$8,000.$ Federal income taxes paid were $$12,000$ and there was a charitable contribution carryover of $$1,000.$ On December $31,2018,$ the corporation distributes $$130,000$ to its sole shareholder, Blew, an individual. Gold Corporation's E &P as of Jan. $1,2019$ is: