B Corporation had a taxable income of $140,000 for the current tax year. B’s financial records contained the following information related to B’s performance: Municipal bond interest of $10,000 was earned and is not included in taxable income. Depreciation claimed on trucks used in B’s operations was $25,000. If the straight-line method had been used, depreciation expense would have been $15,000. B Corporation had a net capital loss of $6,000 that is carried over from a previous year to reduce its current-year taxable income. Current-year net capital gain before net capital loss carryover is $5,000. The nondeductible portion of the business meals expense for the current year was $8,000. B received a state tax refund of $7,500 related to the previous year’s taxes. This amount has not been included in taxable income. What is B’s current E&P at the end of the year?