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. What amount of lobbying expenditures is Helper allowed to incur under the terms of the election? What is its tax liability as a result of the election