For DC, the inductors act as short circuits (because their reactance is zero) and the capacitors act as open circuits (because their reactance is infinite). Therefore, the impedance for a DC source is simply \( Z = R_1 \).
For high-frequency AC, the inductors act as high-impedance elements, and the capacitors act as low-impedance elements. Therefore, the impedance for a high-frequency AC source is \( Z = R_2 + R_3 \), as the inductors contribute effectively to the impedance while the capacitors' reactance approaches zero.