Select the best answer.

Which comment is incorrect with respect to the foreign branch income foreign tax credit limitation$?$A$.$ The TCJA has added a separate foreign tax credit limitation for foreign branch income.B$.$ TCJA changes to foreign tax credit for foreign branch income are effective for tax years beginning after December $31,2017.$C$.$ Foreign branch income includes income which is passive category income.The term "foreign branch income" means the business profits of such United States person

D$.$ which are attributable to one or more qualified business units $($QBU$)$ in one or more foreign countries.