Helpers, Inc., a qualifying $501($c$)(3)$ organization, incurs lobbying expenditures of $$261,750$ for the taxable year and grass roots

expenditures of $$0.$ Exempt purpose expenditures for the taxable year are $$1,745,000.$ Helpers elects to make lobbying expenditures on a

limited basis. Click here to access Exhibit $23\mathrm{.}2.$

If required, round your answers to nearest dollar.

a$.$ What amount of lobbying expenditures is Helpers allowed to make tax$-$free under the terms of the election?

$

b$.$ What is its tax liability as a result of the election?

$

c$.$ Select your answer to part $($b$)$ as a Microsoft Excel formula.