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or each of the following organizations, determine its UBTI and any related UBIT.

If an amount is zero, enter "0". Assume a 21% corporate income tax rate.

a. Worn, Inc., an exempt organization, provides food for the homeless people. It operates a thrift store that sells used clothing to the general public. The thrift shop is staffed by four salaried employees. All of the clothes it sells are received as contributions. The $100,000 profit generated for the year by the thrift shop is used in Worn's mission of providing food to homeless people.

The UBTI is $ and the UBIT is $ ______

b. Small, Inc., an exempt organization, has gross unrelated business income of $900 and unrelated business expenses of $400.

The UBTI is $ and the UBIT is $ ______.

c. In Care, Inc., is a 501(c)(3) exempt organization. It owns a convenience store and gas pumps, which it received as a bequest from a patron. The store/gas pumps entity is operated as StopBy, a C corporation. Because StopBy is profitable, In Care hires a manager and several employees to run the entity. For the current year, StopBy's profit is $640,000. All of this amount is considered a distributed by StopBy to In Care to use in carrying out its exempt mission.

In Care Inc., is considered a feeder organization and therefore the UBIT does not apply. As result, the Federal income tax imposed is $ ______

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