Copp, Inc., a domestic corporation, owns 40% of a CFC that has $50 million of earnings and profits for the current year. Included in that amount is $20 million of Subpart F income. The CFC has been a CFC for the entire year and makes no distributions in the current year. Copp must include in gross income (before any 78 gross-up): a. $0. b. $8 million. c. $20 million. d. $50 million. e. Some other amount