The books and records of Finton Corporation, an accrual method taxpayer, reflect the following: 
Based on the above, what is the amount of Greg Corporation's current earnings and profits for this year?
Definitions:
Venue
The geographic location in which a case is tried or a legal matter is to be decided.
Court
A governmental institution authorized to resolve legal disputes and administer justice in civil, criminal, and administrative matters.
Jurisdiction
The legal power or authority given to a court or other legal body to hear and decide cases.
Federal Courts
Courts established by the federal government of a country, having jurisdiction over questions of federal law and involving interstate matters or parties.
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