Pest Corporation" Total" Reasonable Business Needs for 2021 was $290,000. Pest Corporation's Accumulated Earnings And Profits (E&P) at the beginning of 2021 was $225,000 (including consideration for the Dividends listed below). Pest Corporation also had the following information for 2021: Regular Taxable Income $300,000; Federal Income Tax-$100,250; Dividends Received (less than twenty percent (20%) owned domestic corporation)- $70,000; Cash Dividends Paid in 2021-$15,000; Dividends Paid February 28, 2022-$10,000; Consent Dividends-$5,000; Excess Charitable Contributions-$16,000; Net Capital Loss Adjustment-$8,000. The Accumulated Earnings Credit for purposes of computing the Accumulated Earnings Tax (Section 531) for Pest Corporation for 2021 is: O $250,000. O$ 65,000. O$ 25,000. O $290,000. QUESTION 40 Which of the following is added to Taxable Income in calculating Accumulated Taxable Income for purposes of the Accumulated Earnings Tax (Section 531)? Net Long-Term Capital Gains Excess Charitable Contribution. ONet Operating Loss deduction O Federal Income Tax