Tin Corporation, a cash basis taxpayer, has taxable income of $500,000 for the current year. Tin elected $100,000 of 179 expense. It also had a related party 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. Tins current E & P is: Select one:

a. $410,000.

b. $400,000.

c. $320,000.

d. $475,000.