Supra, Inc., a private foundation, has existed for 13 years. During this period, Supra has been unable to satisfy the requirements for classification as a private operating foundation. At the end of 2017, it had undistributed income of $326,000. Of this amount, $300,000 was distributed in 2018, none in 2019, and $26,000 on September 30, 2020, relating to the entity's undistributed income. The IRS mailed a deficiency notice to Supra on August 31, 2020. If an amount is zero, enter "0". a. The initial tax on the 2017 undistributed taxable income for 2018 is $ and for 2019 is $ b. A Micrakoft Excel formula for the 2018 tax computation is TAX=(MAX(0,(17UNDISTRIB-18DISTRIB)))*3 C. The additional tax for 2020 is s 0