The following information for 2016 relates to WeekEnders Corporation, a calendar year, accrual method taxpayer. Net income per books (after-tax) $174,100 Federal income tax expense per books $86,600 Tax-exempt interest income $4,500 MACRS depreciation in excess of straight-line depreciation used for financial statement purposes $7,200 Excess of capital loss over capital gains $9,400 Nondeductible meals and entertainment $5,500 Interest on loan to purchase tax-exempt bonds $1,100 Based on the above information, use Schedule M—1 of Form 1120 to determine WeekEnders' taxable income for 2016.