Avioco Limited has two branches located in Hong Kong and Australia, each of which manufactures goods primarily for export to countries in the Asia-Pacific region. The corporate income tax rate in Avioco's home country is 20 percent. The amount of income before taxes and the actual tax paid (stated in terms of Avioco's home currency) are as follows:
Hong Kong Branch
Australia Branch
Income before taxes 
100,000
100,000
Actual tax paid 
16,500(16.5%)
30,000 (30%)
Required:
Determine the amount of foreign tax credit Avioco will be allowed to take in determining its home country income tax liability.