The Board of Directors of White Pearl, Inc., a private foundation, consists of Charlyne, Beth, and Carlos. They vote unanimously to provide a $496,000 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). If an an amount is zero, enter "O". a. The initial tax imposed on white Pearl is b. The initial tax imposed (before any statutory celling) on the foundation managers (the Board of Directors) is