that is all the problem states there is no more information that I can add to this problem because this is all the book provides. this is problem 21-25 from federal taxation book 2019 from Pratt and Kulsrud

Computing the Accumulated Earnings Tax. U Corporation had accumulated earnings and profits at the beginning of 2018 of $340,000. It has never paid dividends to its shareholders and does not intend to do so in the near future. The following facts relate to U Corporation's 2018 tax year: .64,750 50,000 364,950 Dividends received (from less than 20% owned corporations). . . . . . . . . . . . . . . a. What is U Corporation's accumulated earnings tax? b. If U Corporation's sole shareholder wanted to avoid the accumulated earnings tax, what amount of consent dividends would be required