Garden, Inc., a qualifying 501(c)(3) organization, incurs lobbying expenditures of $210,000 during the taxable year. Exempt purpose expenditures are $900,000. If Garden makes the election under 501(h) to make lobbying expenditures on a limited basis, its tax liability resulting from the lobbying expenditures is:

$0.

$12,500.

$50,000.

$60,000.

None of the above.