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What is the U$.$S$.$ policy concernihy taxing income of a U$.$S$.$ corporation's foreign subsidiary if it's not a controlled foreign corporation?

a$.$ The government of the U$.$S$.$ does not tax foreign subsidiary income if it is not a controlled foreign corporation.

b$.$ Tax credits for losses incurred by the foreign subsidiary are recognized by the parer currently, but taxes on profits are deferred until dividends are paid.

c$.$ Tax is paid on the foreign subsidiary's income when the profits are returned to the U$.$S$.$ parent as dividends.

d$.$ Tax is imposed on the foreign subsidiary income in the year it is earned.

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What is the optimal tax objective for multinational corporations?

a$.$ Minimize domestic takes paid on worldwide income

b$.$ Minimize foreign takes

c$.$ Minimize worldwide taxes paid, within the limitations of applicable tax law

d$.$ Minimize the credit for worldwide taxes paid