Problem $18-42($LO $18-2)($Algo$)$

$5\mathrm{.}26$ Boilermaker Incorporated reported taxable income of $$510,000$ this year and paid federal income taxes of $$107,100.$ Not included in points the company's computation of taxable income is tax$-$exempt income of $$22,750,$ disallowed meals and entertainment expenses of $$40,000,$ and disallowed expenses related to the tax$-$exempt income of $$2,100.$ Boilermaker deducted depreciation of $$105,000$ on its tax. return. Under the alternative $($E&P$)$ depreciation method, the deduction would have been $$80,000.$ Compute the company's current $E$&$P.$

Note: Negative amount should be indicated with a minus sign.

$\backslash$table$[[,],[,],[,],[,],[$Current E&P$,]]$