During $2022,$ Trike, Inc., a U$.$S$.$ C$-$Corporation, receives a $$15,000,000$ dividend from its wholly$-$owned Spanish subsidiary, Trike SA$,$ which is composed entirely of foreign$-$source income generated from business activities in Spain. Trike, Inc. formed Trike SA in early $2019,$ and, since its inception, none of Trike SA$$s income has been subject to the U$.$S$.$ anti$-$deferral tax rules. Assume that the U$.$S$.$ corporate tax flat rate is $21\%$ and the dividend subject to a Spanish withholding tax of $10\%.$ As a result of the dividend, what is the income taxes payable, if any, to $1)$ the Spanish government, $2)$ the I.R$.$S$?(1$ point$)$