Robert and Bobby each own $50\%$ of DM Corporation, a calendar year taxpayer. Distributions from DM are $$375,000$ to Robert on April $1$ and $$125,000$ to Bobby on May $1.$ DM$\text{'}$s current $E$ & P is $$150,000$ and its accumulated $E$ & P is $$300,000.$ How much of the accumulated $E$&$P$ is allocated to Bobby's distribution?