X Corp, a consulting services company, was organized on January 2, 2021. Its 2021 federal taxable income is $400,000, its federal income tax is $84,000, it has no net capital gains or dividend income, it has never made any charitable contributions, and it paid no dividends to its shareholders in either 2021 or 2022. Its taxable income consists entirely of income and expenses from its manufacturing business. It estimates that it needs $50,000 for the reasonable needs of the business. What is the amount of the accumulated earnings credit for 2021?