Dunne, Inc., a U.S. corporation, earned $500,000 in total taxable income, including $50,000 in foreign-source taxable income from its branch manufacturing operations in Brazil and $20,000 in foreign-source income from interest earned on bonds issued by Dutch corporations. Dunne paid $25,000 in Brazilian income taxes and $3,000 in Dutch income taxes.

Assume the U.S. tax rate is 34%.

a. The FTC limit related to the Brazilian manufacturing branch is $ and of this amount, Dunne is allowed $.

b. The FTC limit related to the Dutch bonds is $ and of this amount Dunne is allowed $.

c. Dunne's U.S. tax liability (after any available FTC) is $.

d. Dune has a $ carryforward or carryback in the general limitation basket.