Several years ago, Carlos formed Marzan Enterprises, a retail company. Marzan uses the accrual method of accounting. In the current year, the corporation reported the following items: In addition to owning 100\% of Marzan's stock. Carlos manages Marzan's business and earns the $80,000 salary listed above. This salary is an ordinary and necessary business expense of the corporation and reasonable in amount. Required: Calculate Marzan's current year taxable income and total tax liability, as well Marzan corporation's current E\&P before and after the dividend distribution