Bush Inc. has total income of $500,000. Bush's Polish branch has foreign source income of $200,000 and

Question:

Bush Inc. has total income of $500,000. Bush's Polish branch has foreign source income of $200,000 and paid taxes of $38,000 to the Polish government. The U.S. corporate tax rate is 35 percent. What is Bush's overall foreign tax credit limitation?
a. $70,000.
b. $175,000.
c. $150,000.
d. $38,000.