Cedar Corporation Is a Calendar Year Taxpayer Formed in 2012

Cedar Corporation is a calendar year taxpayer formed in 2012. Cedar's E & P for each of the past 5 years is listed below.
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Cedar Corporation made the following distributions in the previous 5 years.
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Cedar's accumulated E & P as of January 1, 2017 is:

A) $91,000.
B) $95,000.
C) $101,000.
D) $105,000.
E) None of the above.