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 million and a fair market value of $15 million. Its assets related to the sales activity have a tax book value of $2 million and a fair market value of $5 million. Create's interest expense totaled $400,000 for the current year. a. What amount of interest expense is allocated and aportioned 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 method? b. If Create wishes to maximize its FTC, which method should it use?