Shark Fin Cupcakes

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For the Cupcakes:

1 cup all-purpose flour

1/2 teaspoon salt 

1/2 teaspoon baking soda 

1/4 teaspoon baking powder 

1/2 cup unsweetened Dutch-process cocoa powder

1/2 cup boiling water

1/2 cup sour cream

1 teaspoon pure vanilla extract

2 large eggs, at room temperature

1 cup granulated sugar

1/3 cup vegetable oil

For the Fins and Frosting:

1 cup white candy melts

5 black candy melts 

1 1/2 sticks salted butter, at room temperature

3 cups confectioners' sugar

2 teaspoons pure vanilla extract

2 tablespoons milk

Blue gel food coloring