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Lanco Corporation, an accrual-method corporation, reported taxable income of $1,620,000 this year. Included in the computation of taxable income were the following items: - MACRS depreciation of $265,500. Depreciation for earnings and profits purposes is $183,000. - A net capital loss carryover of $15,800 from last year. - A net operating loss carryover of $27,500 from last year. - $87,950 capital gain from the distribution of land to the company's sole shareholder (see below). Not included in the computation of taxable income were the following items: - Tax-exempt income of $8,950. - Life insurance proceeds of $265,000. - Excess current-year charitable contribution of $4,600 (to be carried over to next year). - Tax-deferred gain of $22,400 on a like-kind exchange. - Nondeductible life insurance premium of $4,900. - Nondeductible interest expense of $1,200 on a loan used to buy tax-exempt bonds. Lanco's accumulated E\&P at the beginning of the year was $2,910,000. During the year, Lanco made the following distributions to its sole shareholder, Luigi: - June 30: \$50,500. - September 30: Parcel of land with a fair market value of $99,750. Lanco's adjusted tax basis in the land was $11,800. Luigi assumed an existing mortgage on the property of $20,600. Required: a. Compute Lanco's current E\&P. b. Compute the amount of dividend income reported by Luigi this year because of the distributions. c. Compute Lanco's accumulated E\&P at the beginning of next year