The Sapote Corporation Is a Manufacturing Corporation

The Sapote Corporation is a manufacturing corporation. The corporation has accumulated earnings of $450,000 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) $45,000
B) $40,000
C) $50,000
D) $76,000
E) None of these