Create, Inc., produces inventory in its foreign manufacturing plants for sale in the United States. Its foreign manufacturing assets have a tax book value of $5,000,000 and a fair market value of $15,000,000. Its assets related to the sales activity have a tax book value of $2,000,000 and a fair market value of $5,000,000. Create's interest expense totaled $400,000 for the current year.

Round any division to 7 decimal places and use rounded amount in subsequent computations. Round final answer to the nearest dollar.

a. What amount of Create's interest expense is allocated and apportioned to foreign-source income using the tax book value method? $

What amount of Create's interest expense is allocated and apportioned to foreign-source income using the fair market value method? $