Bryson Inc is a U$.$S$.$ resident taxpayer who conducts its foreign operations through Banks, Ltd located in Germany. Bryson owns $100\%$ of Banks. During the current year Bryson sells products to Banks for $$200,000$ that cost Bryson $$250,000$ to produce. Banks then sells those products directly to customers for $$300,000.$ In addition, Bryson makes sales in the U$.$S$.$ of $$500,000$ for products that cost $$150,000$ to produce. At the end of the year Banks then sends $$100,000$ to Bryson. Assume Banks pays Non$-$U$.$S$.$ taxes of $$20,000.$

A$)$ What is Bryson's U$.$S$.$ taxable income from the above transactions if Banks is treated as a branch?

B$)$ What is Bryson's U$.$S$.$ taxable income if Banks is a set up as a foreign subsidiary and all of its sales are to customers in Germany?