24. Fina Corporation is a U.S.-based taxpayer that provides logistics services to companies in the food products industry. Fina is wholly owned by a company headquartered in Asia. Fina's U.S. taxable income for the current year is calculated as follows (amounts are in millions of U.S. dollars): Revenues $600 Expenses: Salaries (400) Royalties (80) Interest (40) Taxable income $ 80 Salaries are paid to U.S. employees in 100 locations around the country. Royalties and interest are paid by Fina to its parent company in Asia. Fina has generated more than $500 million in revenues in each of its 10 years of operation. Required: Determine the amount of base erosion anti-abuse tax (BEAT), if any, that Fina Corporation owes in the current year. Page 366