(13) Maxim, Inc., a U.S. corporation, reports worldwide taxable income of $8 million, including a $900,000 dividend from ForCo, a wholly-owned foreign corporation. ForCos undistributed E & P are $15 million and it has paid $6 million of foreign income taxes attributable to these earnings. What is Maxims deemed paid foreign tax amount related to the dividend received (before consideration of any limitation)? a. $0 b. $360,000 c. $900,000 d. $6 million