Links, Inc., an exempt organization whose mission is to aid marriages threatened by golf, contributes $100,000 to Couples, Inc., an exempt organization which provides counseling to dysfunctional marriages. Links, Inc., has net UBTI (excluding any modifications associated with charitable contributions) of $800,000. Assuming that the $100,000 contribution has been deducted in calculating net UBTI, determine the amount of any further adjustment in calculating UBTI.

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The Answer of Links, Inc., an exempt organization whose mission is to aid marriages threatened by golf, contributes $100,000 to Couples, Inc., an exempt organization which provides counseling to dysfunctional marriages. Links, Inc., has net UBTI (excluding any modifications associated with charitable contributions) of $800,000. Assuming that the $100,000 contribution has been deducted in calculating net UBTI, determine the amount of any further adjustment in calculating UBTI.