Robin Corp. had the following in 2020: Taxable Income: $330,000 Federal income tax: $69,300 Interest on state gov't (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.; hint: make sure to include the 50% DRD in your E&P calculations): $35,000 What is Robin Corp.'s current E&P? Assume that there is no cash surrender value on the life insurance policy