SPA Corporation had the following transactions in 2016, its second year of operation. Determine its current E&P for 2016. Amount Taxable Income $200,000 Federal Income tax liability paid 20,000 Municipal bond interest income 10,000 Total meals expenses 20,000 Total capital gains 10,000 Total capital losses 20,000 Dividends received from a 90% owned domestic corporation 10,000