Fish, Inc., an exempt organization, reports unrelated business income of $500,000 (before any charitable contribution deduction). During the year, Fish makes charitable contributions of $54,000, of which $38,000 is associated with the unrelated trade or business. a. Fish's unrelated business taxable income (UBTI) is $ 0 x b. Express your computation in part (a) as a Microsoft Excel formula. DEDUCT=UBI_BEFORE-1000-MIN(CHAR,(UBI_BEFORE*.1)) C. Assume instead that the charitable contributions are $41,000, of which $38,000 is associated with the unrelated trade or business. The UBTI is $ 168,980 X