Here is Question $38$ written out:Question $38$Pest Corporations Total Reasonable Business Needs for $2024$ was $$290,000.$ Pest Corporations Accumulated Earnings and Profits $($E&P$)$ at the beginning of $2024$ was $$225,000($including consideration for the dividends listed below$).$ Pest Corporation also had the following information for $2024$:Regular Taxable Income: $$300,000$Federal Income Tax: $$100,250$Dividends Received $($less than $20\%$ owned domestic corporation$)$: $$80,000$Cash Dividends Paid in $2024$: $$50,000$Dividends Paid by February $28,2025$: $$10,000$Consent Dividends: $$5,000$Excess Charitable Contributions: $$16,000$Net Capital Loss Adjustment: $$8,000$The Accumulated Earnings Credit for purposes of computing the Accumulated Earnings Tax $($Section $531)$ for Pest Corporation for $2024$ is:A$)$ $$290,000$B$)$ $$25,000$C$)$ $$65,000$D$)$ $$250,000$Let me know if youd like the answers or explanation again.