A Foreign Corporation,not Resident in a Treaty Country,has a U

Multiple Choice

A foreign corporation,not resident in a treaty country,has a U.S.branch that earns effectively connected E & P of $4 million for the tax year and increases its investments in U.S.property (its U.S.net equity) by $1,600,000.It pays a U.S.corporate income tax of $2,153,846.Its branch profits tax is:

A) $2,153,846.
B) $720,000.
C) $1,200,000.
D) $2,873,846.
E) Some other amount.