Assist, Inc., a 501(c)(3) organization, receives the following sources of support during the tax year.

General public for services rendered $22,000

Governmental unit A for services rendered 30,000

Governmental unit B for services rendered 3,000

Governmental unit C for services rendered 8,000

Gross investment income 19,000

Contributions from individual substantial contributors (disqualified persons) 18,000

Is Assist, Inc., classified as a private foundation? Perform the Internal and External support tests and show all computations.