47. Shanice, a single taxpayer, has $100,000 of U.S. source taxable income and $300,000 of foreign source taxable income from countries X and Y for a total worldwide taxable income of $400,000. Countries X and Y levy a total of $89,000 in foreign taxes upon the foreign source taxable income. U.S. taxes before credits are $114,544. The foreign tax credit limitation is A) $28,636. B) $85,908. C) $66,750. D) $89,000