Avioco Limited has two branches located in Hong Rof manufactures goods primarily for export to countries in the Asia$-$Pacific region. The corporate income tax rate in Avioco's home country is $20$ percent. The amount of income before taxes and the actual tax paid $($stated in terms of Avioco's home currency$)$ are as follows:

$\backslash$table$[[,$Hong Kong Branch,Australia Branch$],[$Income before taxes.................,$100,000,100,000],[$Actual tax paid........,$16,500(16\mathrm{.}5\%),30,000(30\%)$