Rejoice, Inc., a private foundation, has existed for 10 years. During this period, Rejoice has been unable to satisfy the requirements for classification as a private operating foundation. At the end of 2013, it had undistributed income of $160,000. Of this amount, $90,000 was distributed in 2014, and $70,000 was distributed during the first quarter of 2015. The IRS mailed a deficiency notice to Rejoice on August 1, 2016.

a. What is the initial tax on the 2013 undistributed taxable income for 2014? In 2015?

b. What is the additional tax for 2016?