Tern Corporation, a Cash Basis Taxpayer, Has Taxable Income of $500,000

Tern Corporation, a cash basis taxpayer, has taxable income of $500,000 for the current year.Tern elected $100,000 of § 179 expense.It also had a related party loss of $20,000 and a realized (not recognized) gain from an involuntary conversion of $75,000.It paid Federal income tax of $150,000 and paid a nondeductible fine of $10,000.Tern's current E & P is:

A) $400,000.
B) $410,000.
C) $320,000.
D) $475,000.
E) None of the above.