Rose Corporation (A Calendar Year Taxpayer) Has Taxable Income of $300,000,and

Rose Corporation (a calendar year taxpayer) has taxable income of $300,000,and its financial records reflect the following for the year.
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Rose Corporation's current E & P is:

A) $254,000.
B) $214,000.
C) $194,000.
D) $104,000.
E) None of the above.