Assist, Inc., a § 501(c)(3) organization, receives the following sources of support during the tax year.
General public for services rendered $22,000
Governmental unit A for services rendered 30,000
Governmental unit B for services rendered 3,000
Governmental unit C for services rendered 8,000
Gross investment income 19,000
Contributions from individual substantial contributors (disqualified persons) 18,000
Is Assist, Inc., classified as a private foundation? Perform the Internal and External support tests and show all computations.