ue.43. Save the Squirrels, Inc., a 501(c) (3) organization that feeds the squirrels in municipal parks, receives a $250000 contribution from Animal Feed, Inc., a corporation that sells animal feed. In exchange for the contribution, Save the Squirrels will identify Animal Feed as a major supporter in its monthly newsletter. Determine Save the Squirrels UBTI and any related UBIT, under the following independent assumptions. a. Save the Squirrels receives no other similar payments. b. Save the Squirrels agrees to identify Animal Feed as a major supporter and to include a half-page advertisement for Animal Feed products in its monthly newsletter as a result of the contribution