CyberQRX, a U.S. corporation, develops cybersecurity software for commercial use. It holds the patent to the software at its headquarters in Nevada. In the current year, CyberQRX generates $4.07 million in revenues from software sales in the United States, $5.38 million in revenues from software sales in Country A, and $3.22 million from software support services in Country B for total revenues of $12.67 million. Neither Country A nor Country B has an income tax. CyberQRX records $5.28 million in cost of goods sold and $4,645,000 of operating expenses. It allocates its cost of goods sold between the United States and Country A based on relative sales revenue and allocates operating expenses among all three countries based on all revenues. CyberQRX has $14,705,000 in qualified business asset investment. It has no other items of revenue, expense, or loss.

a. What is CyberQRX’s FDII?

b. What is CyberQRX’s current year tax?