Wilson Corporation had accumulated E&P of $110,000 as of January 1, 2020. The following occurred during the year: $46,000 1,800 Taxable income Excess charitable contributions Depreciation claimed on return (E&P depreciation would have been $4,500) Federal income tax expense Net capital losses 5,600 5,400 (3,200) What is the amount of Wilson's accumulated E&P as of December 31, 2020? O $149,900 O $150,300 O $146,700 O $152,100