Helpers, Inc., a qualifying 501(c)(3) organization, incurs lobbying expenditures of $250,000 for the taxable year and grass roots expenditures of $0. Exempt purpose expenditures for the taxable year are $1,200,000. Helpers elects to be eligible to make lobbying expenditures on a limited basis. Click here to access Exhibit 15.2.

a. What is the ceiling amount of lobbying expenditures under the terms of the election? $__________

b. What is the amount of lobbying expenditures Helper is permitted to deduct? $__________

c. What is its tax liability as a result of the election? $__________