Akita is a U$.$S$.$ corporation. This year, it earned $$8\mathrm{.}40$ million before$-$tax income and paid $$470,400$ income tax to jurisdictions other than the United States.

Required:

a$.$ Compute Akita$$s U$.$S$.$ income tax assuming that the other jurisdictions were the states of Montana, Colorado, California, and Arizona.

b$.$ Compute Akita$$s U$.$S$.$ income tax assuming that the other jurisdictions were Italy and Spain, and Akita$$s foreign tax credit was not limited$.$