Window Co.'s taxable income was $1,300,000 this year and it paid $273,000 in federal income taxes. Related information for the year follows: $4500 fines (not deducted to compute taxable income) $8300 NOL carryover (deducted to compute taxable income) $12400 municipal bond interest income $11700 net long-term capital loss $29200 depreciation (deducted to compute taxable income) in excess of E&P allowance $8320 loss on sale of company car to 60% shareholder $21200 dividend income from a 21%-owned domestic corporation (included in taxable income) What is Window Co.'s current E&P for the year