30. The Caribe Corporation has $668,000 of taxable income for the current year. In determining this income the accountant listed the following items:

$45,000 in dividends from a 30 percent owned corporation

$40,000 net operating loss carryover from the prior year

$68,000 disallowed loss on a sale to its sole shareholder

$40,000 capital loss in excess of capital gains

$23,000 in excess charitable contributions Determine Caribe’s current earnings and profits.