What is the "Safe Harbor Rule?"SavedHelp SaveMultiple ChoiceIf a controlled foreign corporation's Subpart F income is less than $10\%$ of its total income, it will not be taxed until dividends are received by the parent.If a controlled foreign corporation's Subpart F income is less than $10\%$ of its total income, it will not be taxed currently by the U$.$S$.$ government.This is a guideline issued by the OEDC that encourages developed countries to open branches in underdeveloped countries.If a foreign tax rate is $90\%$ or more of the U$.$S$.$ corporate tax rate, no part of a controlled foreign corporation's income is considered Subpart F income.