Preheat the oven to 325 degrees. Line a 12-cup cupcake pan with paper liners.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.
In a small bowl, stir together the milk and vanilla.In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and sugar on medium-high speed until light and fluffy
Reduce the speed to medium-low, slowly add the egg and egg whites one at a time, and beat until creamy
Slowly add half the flour mixture, then the milk mixture, then the remaining flour mixture, beating until just blended after each addition.
Divide the batter evenly among the cupcake liners and bake until the tops are just dry to the touch and a toothpick inserted into the center comes out clean, 18 to 20 minutes.
Allow cooling completely
Using a standing mixer with a paddle beater, cream the butter and vanilla until combined
Mix in 2 C of powdered sugar on low speed until combined, the frosting will look like pebbles
Mix in the remaining powdered sugar and slowly increase speed to medium speed
Mix in the heavy whipping cream and continue to beat the frosting until it is combined and smooth
Scoop about 1 C of frosting into both of the small bowls
In one bowl, mix in a few drops of yellow gel food coloring then scoop into 1 of the piping bags
In the second bowl, repeat the step above in order to make your black frosting color
Using the remaining frosting in the mixing bowl, add several drops of red gel food coloring to create your red frosting