B Corporation, a Service Company, Operates on a Calendar Year

B Corporation, a service company, operates on a calendar year and has paid no dividends for three years.What would its accumulated earnings credit be? $$\begin{array}{l}\begin{array} { l r } \text { Estimated reasonable needs for the current year }& \$ 200,000\\\text { Prior accumulations } & 100,000 \\\text { Net capital gain } & 15,000 \\\text { Taxes attributed to capital gain } & 5,100\end{array}\end{array}$$

A) $85,000
B) $90,100
C) $100,000
D) $150,000
E) $250,000