During $2022,$ FTrailer, a foreign subsidiary, distributes a $$20$ million dividend to Trailerco, a U$.$S$.$ C corporation. FTrailer has post$-2017$ undistributed E&P of $$120$ million and post$-2017$ foreign income taxes of $$50$ million. Assume that the United States corporate tax rate is $21\%$ and the dividend incurs a withholding tax of $5\%.$ As a result of the dividend, what is the foreign tax due and the U$.$S$.$ tax due?