LO.5 Egret, Inc., a private foundation, has been in existence for 10 years. During this period, Egret has been unable to satisfy the requirements for classification as a private operating foundation. At the end of 2011, it had undistributed income of $320,000. Of this amount, $170,000 was distributed in 2012, and $150,000 was distributed during the first quarter of 2013. The IRS deficiency notice was mailed on August 1, 2014.

a. Calculate the initial tax for 2011, 2012, and 2013.

b. Calculate the additional tax for 2014.