[Solved] Cedar Corporation is a calendar year taxpayer formed in 2012. Cedar's E & P for each of the past 5 years is listed below. 2016 $28,000 2015 $40,000 2014 $39,000 2013 $68,000 2012 $16,000 ? Cedar Corporation made the following distributions in the previous 5 years. \(\begin{array}{llr} \text {2015 } & \text { Land (basis of \( \$ 70,000 \), fair market value of \( \$ 80,000 \) )}\\ \text { 2012 } & \$20,000\text { cash }\\ \end{array}\) ? Cedar's accumulated E & P as of January 1, 2017 is: A)$91,000. B)$95,000. C)$101,000. D)$105,000. E)None of the above. Reproductive Skew: A concept in biology that describes the unequal distribution of reproductive opportunities among individuals within a group or population. Direct Fitness: The genetic contribution an individual makes to the next generation through its own offspring. Polyandry: A mating system where a female has multiple male partners over a breeding season, uncommon among mammals but observed in some species. Eusocial Group: A hierarchical social structure seen in certain animals, like naked mole rats and bees, characterized by cooperative care of offspring and division of labor.