Robin Corp. had the following in 2020:

Taxable Income: $330,000

Federal income tax: $69,300

Interest on state govt (muni) bond: $5,000

Interest on corporate bond: $10,000

Meals expense (total): $3,000

Key person life insurance premiums: $3,500

Key person life insurance proceeds: $130,000

Ordinary & necessary business expenses $250,000

Dividends (from a less-than-20%-owned US corp.): $35,000

What is Robin Corp.s current E&P? Assume that there is no cash surrender value on the life insurance policy?