Initiate, Inc., a 501(c)(3) organization, receives the following revenues and incurs the following expenses.

Grant from Bill and Melinda Gates Foundation		$70,000
Charitable contributions received		625,000
Expenses in carrying out its exempt mission		500,000
Net income before taxes of Landscaping, Inc., a wholly owned for-profit subsidiary		400,000

Landscaping, Inc., remits all of its after-tax profits each year to Initiate.Calculate the amount of the Federal income tax, if any, for Initiate and for Landscaping.

Assume a 21% tax rate. If an amount is zero, enter "0".

The Federal income tax liability is $ for Initiate and $ for Landscaping.