Mondrake, Inc., has total worldwide income of $500,000. Mondrake’s Polish branch has foreign source income of $200,000 and paid taxes of $38,000 to the Polish government. The U.S. corporate tax rate is 21 percent. What is Mondrake's overall foreign tax credit limitation?

a. $38,000.

b. $42,000.

c. $70,000.

d. $105,000.