Helpers, Inc., a qualifying $501($c$)(3)$ organization, incurs lobbying expenditures of $$252,000$ for the taxable year and grass roots expenditures of $$0.$ Exempt purpose expenditures for the taxable year are $$1,680,000.$ Helpers elects to make limited lobbying expenditures. Click here to access Exhibit $25\mathrm{.}3.$

If required, round your answers to the nearest dollar.

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

$fill in the blank $1$

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

$fill in the blank $2$