Flinch, Inc., a U.S. corporation, operates a manufacturing branch in Mexico and a sales branch in Canada. The Mexican branch uses the peso for all of its activities, and the Canadian branch uses the Canadian dollar for all of its activities. Write a letter to Karen Burns, Flinch's tax director, explaining the number of foreign qualified business units the company will have from these activities. Flinch's address is 840 Logan Avenue, Madison, WI 53705.