3. Dark, Inc., a U.S. corporation, operates Dunkel, an unincorporated branch manufacturing operation in Germany. Dark reports $100,000 of taxable income from Dunkel on its U.S. tax return, along with $400,000 of taxable income from its U.S. operations. Dark paid $30,000 in German income taxes related to the $100,000 of Dunkel income.

Assuming a U.S. tax rate of 21%, what is Darks:

1) Foreign Tax Credit;

2) U.S. tax liability after any allowable foreign tax credits?