Green Corporation,a Closely Held Operating Corporation,reports the Following Calculate Green's Accumulated Taxable Income

Green Corporation,a closely held operating corporation,reports the following:
$\begin{array}{ll}\text { Taxable income }&\$200,000\\\text { Long-term capital gain } & 30,000 \\\text { Dividends-received deduction } & 20,000 \\\text { Federal income taxes on long-term capital gain } & 11,700 \\\text { Accumulated earnings credit } & 80,000 \\\text { Federal income taxes } & 65,150\end{array}$ Calculate Green's accumulated taxable income.