Helpers, Inc., a qualifying 501(c)(3) organization, incurs lobbying expenditures of $346,500 for the taxable year and grass roots expenditures of $0. Exempt purpose expenditures for the taxable year are $2,310,000. Helpers elects to make lobbying expenditures on a limited basis. Click here to access Exhibit 23.2 If required, round your answers to nearest dollar. a. What amount of lobbying expenditures is Helpers allowed to make tax-free under the terms of the election? $ b. What is its tax liability as a result of the election? C. Select your answer to part (b) as a Microsoft Excel formula