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 Dark's: 1) Foreign Tax Credit; 2) U.S. tax liability after any allowable foreign tax credits