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TABLE 15.1 Use the information to answer following question(s). BayArea Designs Inc., located in Northern California, has two international subsidiaries, one located in the Ukraine, the other in Korea. Consider the information below to answer the next several questions. Ukraine $2,000,000 Earnings Before Taxes Corporate Income Tax Rate 40% Dividend Withholding Tax Rate 10% Refer to Table 15.1. What is the minimum effective tax rate that BayArea can achieve on its foreign-sourced income? A. 35% B. 40% C. 26% OD. 0% Korea $2,500,000 United States 26% 5% 35% 0%