For 2017, FC had $150 of effectively connected E&P (ECEP) and its US net equity decreased from $1,600 at the beginning of the year to $1,500 at the end. For 2018, FC had $225 of ECEP and its U.S. net equity increased from $1,500 at the beginning of the year to $1,600 at the end. For 2019, FC has $225 of ECEP and its US net equity decreases by $300 from $1,600 at the beginning of the year to $1,300 at the end. What is FC's DEA amount for 2019 and its branch profits tax, if any, for 2019?