Chapter 15- Problem 24 Salmon, Inc., a person foundation, has existed for 8 years, during this period. Salmon has been unable to satisfy the requirements for classification as a private operating foundation. At the end of 2013, it had undistributed income of $350,000. Of this amount, $185,000 was distribution in 2014, and $165,000 was distributed during the first quarter of 2015. The IRS mailed a deficiency notice to Salmon on August 1, 2016. a. Calculate the initial tax for 2013, 2014 and 2015. b. Calculate the additional tax for 2016.