Pigeon, Inc., a 501(c )(3) organization, received support from the following Communication sources. Governmental unit A for services rendered $ 6,300 Governmental unit B for services rendered 4,500 Fees from the general public for services rendered (each payment was of $100) 75,000 Gross investment income 39,000 Contributions from disqualified persons 26,000 Contributions from other than disqualified persons 160,000 Total support $310,800 a. Does Pigeon satisfy the test for receiving broad public support? Why or why not? b. Is Pigeon a private foundation? Be specific in your answer. c. Arnold Horn, Pigeons treasurer, has asked you to advise him on whether Pigeon is a private foundation. Write a letter to him in which you address the issue. His address is 250 Bristol Road, Charlottesville, VA 22903