The Sapote Corporation Is a Manufacturing Corporation

The Sapote Corporation is a manufacturing corporation.The corporation has accumulated earnings of $500,000 and the corporation cannot establish a reasonable business need for any of that amount.What is the amount of the accumulated earnings tax (if any) that will be imposed on the corporation?

A) $75,000
B) $190,000
C) $37,500
D) $133,000
E) $175,000