Chloe Inc. is an Oklahoma corporation that generates $2 million U.S. source income annually. Chloe recently opened a branch office in Country A, which has a 38 percent income tax. Chloe forecasts that this branch will earn $1 million foreign source in-come this year. Chloe is planning to open a second branch office in either Country D or Country G. Chloe forecasts that a Country D branch would earn $425,000 foreign source income subject to Country D’s 13 percent tax. A Country G branch would earn $530,000 foreign source income subject to Country G’s 32.5 percent tax. Given that Chloe’s U.S. tax rate is 34 percent, where should Chloe open its second branch office to maximize its global after-tax income?