Davis, an officer for a 501(c)(3) organization, receives benefits that are inappropriate in the context of a charitable entity. The excess benefits are determined to be $63,400. Davis does not pay back the organization the excess amount before the first-level tax is due.

a. Apply the rules for intermediate sanctions. The first-level taxes imposed are as follows: On the exempt organization management: $__________ On Davis:$_________

b. A second-level tax in the amount of $___________ is imposed on Davis.