Faith Community Church is exempt from Federal income taxation under 501(c)(3). To supplement its contribution revenue, it holds bingo games on Saturday nights. It holds all of the licenses and permits required to do so. The net income from the bingo games is $90,000. Of these funds, $60,000 are used to support the ministry of the church. The balance of $30,000 is invested in Faith's endowment fund for church music. Faith Community Church is located in a resort city where bingo games can be conducted by churches, charities, and for-profit entities.

Assume a 21% corporate income tax rate.

b. Calculate the Federal tax liability, if any, associated with the bingo games.

The amount of UBIT associated with the bingo games is $ ____.

Please solve part "B" with explanation. Thank you! [Taxation 2019 Question]