The Beta Company reported taxable income of $$500,000$ in $2023.$ The company paid $$125,000$ in federal taxes for $2023.$ If you start with taxable income of $$500,000$ what adjustment will be necessary for the $$125,000$ for purposes of calculating E&P$?$

a$.$ a $$125,000$ addition.

b$.$ a $$125,000$ deduction.

c$.$ no adjustment.

d$.$ none of the above.