Liberty Corporation, an S corporation, had the following book$-$tax differences for the current year:

Book Income $250,000$

Adjustments:

Inventory Adjustments$1(15,000)$

Bad Debts $25,000$

Parking Tickets $2,500$

Depreciation $(20,000)$

Meals $7,500$

Installment Gains $(15,000)$

Taxable Income $235,000$

$1$Liberty uses the LIFO method for book purposes but uses FIFO for tax purposes.

$16.$ What is Liberty$$s current year AAA for the current year?