15. Banff Limited (a Canadian company) imports die cast parts from its Taiwanese subsidiary that are used in the production of children's toys. Per unit, part 169 costs the Taiwanese subsidiary C$10.00 to produce and C$2.00 to ship to Banff Limited. Banff uses part 169 to produce a toy airplane that it sells to local toy stores for CS52,00 per unit. The following tax rates apply: Page 398 Taiwanese income tax 17% Canadian income tax 26.5% Canadian import duty 20% of invoice price Required: a. Determine the total amount of income taxes and import duties paid to the Canadian and Taiwanese governments if part 169 is sold to Banff Limited at a price of $20.00 per unit. b. Determine the total amount of income taxes and import duties paid to the Canadian and Taiwanese governments if part 169 is sold to Banff Limited at a price of C$30,00 per unit. c. Explain why the results obtained in parts (a) and (b) differ