Salmon, Inc., a private foundation, has 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 has 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.

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

Calculate the additional tax for 2016.