Chuck Corporation reports the following results for this year: 
At the end of this year,Chuck's E&P for its C corporation tax years amount to $30,000.Compute Chuck Corporation's excess net passive income.
Definitions:
Cerebral Cortex
The outermost layer of the brain, involved in high-level functions such as sensory perception, cognition, and motor control.
Occipital Lobe
The portion of the cerebral cortex located at the back of the brain, responsible for processing visual information.
Wernicke's Area
A region of the brain that is important for language development and comprehension, located in the temporal lobe.
Broca's Area
A region in the frontal lobe of the dominant hemisphere of the human brain tasked with language processing, speech production, and comprehension.
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