Ortega Corporation wants to open a branch operation in eastern Europe and must decide between locating the branch in either Country R or Country S. Labor costs are substantially lower in Country R than in Country S. For this reason, the Country R branch would generate $700,000 annual income, and the Country S branch would generate only $550,000 annual income. However, Country R has a 20 percent corporate income tax, while Country S has a 10 percent corporate income tax. On the basis of these facts, in which country should Ortega locate its eastern European branch?