In 2022, a foreign corporation has $1,000,000 of taxable income from activities in the United States. It does not maintain an office and does not have any property in the US. It retains a law firm in the US to represent it in all respects. The law firm has the authority to sign contracts with US suppliers on behalf of the corporation and regularly exercises that authority. The law firm is the exclusive agent of the foreign corporation. The foreign corporation and the law firm have a long-term contract that binds them together for many years to come. 

If the US tax rate on corporate income is 21%, and the foreign corporation has $1,000,000 of taxable income from US sources and another $1,000,000 of income from foreign sources unaffiliated with the United States, how much US tax will the foreign corporation pay in 2022?

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