JM, Inc (a calendar year, accrual basis taxpayer) had the following transactions in 2023, its second year of operation: Taxable Income $500,000 Federal Income Tax Liability Paid 50,000 Non-Deductible Bribes $5,000 Excess charitable contribution $15,000 $20,000 MACRS deduction Straight line depreciation using ADS lives $10,000 Dividends received from domestic $100,000 corporations (50% Owned) In addition, JM paid a cash dividend in the amount of $200,000 at the end of the year. Required: What is JM's current E&P for 2023?