Salmon, Inc., a private foundation, as existed for 8 years.During this period, Salmon has been unable to satisfy the requirements for classification as a private operating foundation.At the end of 2013, it had undistributed income of $350,000.Of this amount, $185,000 was distributed in 2014, and $165,000 was distributed during the first quarter of 2015.The IRS mailed a deficiency notice to Salmon on August 1, 2016.

a.Calculate the initial tax for 2013, 2014, and 2015.

b. Calculate the additional tax for 2016.