BayArea Designs Inc., located in Northern California, has two international subsidiaries, one located in the Ukraine, the other in Korea. Consider the information below to answer the next two questions.

Ukraine Korea United States

earnings before taxes $2,000,000 $2,500,000

corporate income tax rate 40% 26% 35%

dividend withholding tax rate 10% 5% 0%

1. If BayArea pays out 50% of its earnings from each subsidiary, what are the additional U.S. taxes due on the foreign sourced income from the Ukraine and Korea respectively?
2. The additional U.S. taxes due from (or tax credit to) BayArea on the repatriation of income from the Ukraine to the United States, alone, assuming a 50% payout rate, is__________________.