RPC has EMP of $200,000 end of 2008.
Taxable income end of 2009 is
$1 million and the tax for the year is $340,000.
Non deductible charitable contribution of $10,000
dividends received is $25,000
Net Capital Gain is $40,000
Paid dividends to shareholders January 2009 is $50,000
Calculate the Accumulated Earnings Tax