Miracle, Inc., is a 501(c)(3) organization involved in medical research. Based on its expectation that proposed legislation will adversely affect the funding supporting its mission, Miracle hires a lobbyist to work in Washington to represent its views. Miracle is eligible for and thus makes the 501(h) election. Exempt purpose expenditures are $500,000. The total lobbying expenditures for the year were $115,000. Calculate Miracles tax on excess lobbying expenditures. a. $0. b. $3,750. c. $43,750. d. $35,000.