Rejoice, Inc., a private foundation, has existed for 10 years. During this period, Rejoice, Inc. has been unable to satisfy the requirements for classification as a private operating foundation. At the end of 2016, it had undistributed income of $160,000. Of this amount, $90,000 was distributed in 2017, and $70,000 was distributed during the first quarter of 2018. The IRS mailed a deficiency notice to Rejoice on August 1, 2019. What is the initial tax on the 2016 undistributed taxable income for 2017? In 2018? What is the additional tax for 2019?