1. MiamiCo is a U.S. manufacturing corporation. It manufactures products in the United States and distributes them in the U.S. and other countries. During the current year, MiamiCo derives a pre-tax profit of $40 million, which includes $4 million of foreign-source income derived from sales in country F. The U.S. tax rate is 21%, and the country F corporate income tax rate is 30%