Here is the full text for Question $37$ from your image:Question $37$A retail corporation has $$220,000$ of Accumulated Earnings And Profits $($E&P$)$ at the end of the tax year of $2023.$ During the tax year of $2024,$ the corporation accumulated an additional $$70,000$ of earnings after tax including a Net Long$-$Term Capital Gain $($Net Of Capital Losses And Net Of Taxes$)$ of $$4,000.$ The corporation at the end of the tax year of $2024$ can justify the retaining of $$250,000$ of its earnings for its Total reasonable business needs. The Accumulated Earnings Credit for purposes of calculating the Accumulated Earnings Tax $($Section $531)$ for the tax year of $2024$ is:A$.$ $$10,000$B$.$ $$26,000$C$.$ $$6,000$D$.$ $$30,000$Let me know if youd like the correct answer and explanation too!