The Board of Directors of White Pearl, Inc., a private foundation, consists of Charlyne, Beth, and Carlos. They vote unanimously to provide a $817,000 grant to Carlos. The grant is to be used for travel and education and does not qualify as a permitted grant to individuals (i.e., it is an act of self-dealing).

The initial tax imposed on White Pearl is ____.

The initial tax imposed on the foundation managers (the Board of Directors) is _____