Patty,a Single Taxpayer,has $100,000 of U

Multiple Choice

Patty,a single taxpayer,has $100,000 of U.S.source taxable income and $300,000 of foreign source taxable income from countries X and Y for a total worldwide taxable income of $400,000.Countries X and Y levy a total of $89,000 in foreign taxes upon the foreign source taxable income.U.S.taxes before credits are $115,194.The foreign tax credit limitation is

A) $28,799.
B) $86,396.
C) $66,750.
D) $89,000.