DNA R US is us corporation with operations in over 50 countries. This year its subsidiary earns 850,000 of income and pays Singaporean tax of 212, 5000. After payment to its US and Singaporean taxes for its year, does DNA have a foreign tax credit carryback and carry forward and if so which of the following amounts would it be?

Yes, $34,000, No,0, yes $28,000, yes $42,000 and none of these.