rejoice, inc., a private foundation, has existed for 10 years. rejoice held undistributed income of $160,000 at the end of its 2020 tax year. of this amount, $90,000 was distributed in 2021, and $70,000 was distributed during the first quarter of 2022. the irs mailed a deficiency notice to rejoice on august 1, 2023, relating to the entity's undistributed income['] b. What is the additional tax for 2023?