1. According to the ordinary tax credit method, calculate the corporate income tax paid in residence State A by X Corp. given the information below. -X Corp. is located in State A and also has income sourced from its business in State B. - Residence State is State A. corporate income tax rate in State A is 25% - Source State is State B. The tax rate in State B is 20% - X Corp. has income of 10,000 USD in State A, and 3.000 USD in State B. 2. Mr. B plays national lottery each month. He won the biggest prize 2.000.000 TL on 9 December 2019. Does the prize Mr. A won is subject to gift tax? If so, calculate the tax base and the tax payable. Who is going to pay the tax? Note: You can find the exception amount the gift tax and tax rate for the year 2019 from the Slides