Garden, Inc., a qualifying 5501(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 9501(h) to make lobbying expenditures on a limited basis, its tax liability resulting from the lobbying expenditures is: a. 512.500. b. $0. c. $10,000. d. $50.000