Last year, Green Corporation (a calendar year taxpayer) has the following transactions: Taxable income $100,000 Tax-exempt interest from state bonds Charitable contribution carried over from three years Ago and deducted in full Premiums paid on keyman life insurance (No increase in cash surrender value) Disregarding any income taxes, Green Corporation's current E & P for this year is O $100,000 O $96,000 $111,000 O $99,000 None of the above 8,000 3,000 12,000