Wayne, Inc. (a calendar year, accrual basis Taxpayer) had the following transactions in 2022

Taxable Income	$340,000
MACRS Deduction	25,000
Tax exempt interest	15,000
Meals and entertainment (total)	7,000
Dividends received from Robin Corp., a domestic corporation (less than 20% owned)	30,000
Organizational Expense deduction	2,600
Proceeds from key employee life insurance policy on CEO, Lucius Fox	150,000
Cash surrender value at distribution	40,000
Excess capital losses over capital gains	15,000
Depreciation using ADS	15,000
Section 179 expense elected during 2020	100,000
Federal income tax paid	102,000

Wayne sold property to Flash, Inc. on the installment basis during 2021. The property was sold for $60,000 and had an adjusted basis at the time of sale of $32,000. During 2022, Wayne received a $15,000 payment on the sale. Assume Wayne did not claim additional first year depreciation.

Calculate current E&P for 2022.