Fish Inc., an exempt organization, reports unrelated business taxable income of $500,000 (excluding the deduction for charitable contributions). During the year, Fish makes charitable contributions of $54,000, of which $38,000 are associated with the unrelated trade or business.

A. Calculate Fish's unrelated business taxable income

B. Assume that the chariatable contributions are $41,000, of which $38,000 are associated with the unrelated trade or business.