Rose Corporation, a cash basis taxpayer, has taxable income of $500,000 for the current year. Rose elected $25,000 of Section 179 expense. It also had a relatedparty loss of $20,000 and a realized (not recognized) gain from an involuntary conversion of $75,000. It paid Federal income tax of $150,000 and paid a nondeductible fine of $10,000. Rose's current E\&P is : $415,000$320,000$340,000$350,000