XYZ Corp. has taxable income of $$280,000$ and the following items: nondeductible fines: $$11,000$; municipal bond interest: $8,000$; dividend received deduction: $$13,000$; nondeductible capital losses: $$12,000$; federal income tax paid: $$72,000$; bonus and MACRS depreciation in excess of straight$-$line: $$23,000$; charitable contribution carryover deducted in current year: $$4,000$; non$-$deductible meals and entertainment: $$13,000.$ Calculate XYZ$$s E&P for the year.