Marjorie Corporation's "Total" reasonable business needs for 2022 was $320,00 beginning of 2022 was $240,000 (including consideration for the Dividends liste Taxable Income $350,000 ; Federal Income Tax $119,000 ; Dividends Received Dividends Paid in 2022 - $40,000; Dividends Paid January 31, 2023 $20,000; Loss Adjustment - $8,000. The Accumulated Earnings Tax for Marjorie Corporation for the year of 2022 is

$100,000.

$ 60,000.

$ 25,400.

$ 50,000.