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| Chicago Corp., a calendar-year C corporation, had accumulated earnings and profits of $100,000 as of January 1, 2012, and had a deficit in its current earnings and profits for the entire 2012 tax year in the amount of $140,000. Chicago Corp. distributed $30,000 cash to its shareholders on December 31, 2012. What would be the balance of Chicago Corp.’s accumulated earnings and profits as of January 1, 2013? A. $0 B. $(30,000) C. $(40,000) D. $(70,000) |
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