Calculate Anaheim Corporations excess net passive income tax in each of the following alternative scenarios: (Leave no answer blank. Enter zero if applicable.)

a. Passive investment income, $100,000; expenses associated with passive investment income, $40,000; gross receipts, $120,000; taxable income if a C corporation, $40,000; corporate E&P, $30,000.

Excess Net Passive Income Tax:

b. Passive investment income, $100,000; expenses associated with passive investment income, $70,000; gross receipts, $120,000; taxable income if a C corporation, $1,200; corporate E&P, $30,000.

Excess Net Passive Income Tax: