During 2022, Windmill reported the following foreign source income from its international operations and investments. Dividend income Amount Withholding tax CanCo $ 69,000 3,450 IrishCol KiwiCo $ 84,000 4,200 TulipCo $ 36,000 5,400 Interest income Amount Withholding tax Branch income $ 50,000 0 S Taxable income AUS income taxes $ 123,000 $ 41,000 Note: CanCo and KiwiCo derive all of their earnings from active business operations. Required: a. Classify the income received by Windmill into the appropriate FTC baskets. b. Windmill has $1,290,000 of U.S. source gross income. Windmill also incurred SG&A of $340,000 that is apportioned betwee and foreign source income based on the gross income in each basket. Assume KiwiCo's gross income is $334,000. Compu FTC limitation for each basket of foreign source income. Complete this question by entering your answers in the tabs below. Required A Required B Classify the income received by Windmill into the appropriate FTC baskets. Note: Leave no answer blank. Enter zero if applicable. Foreign Branch Interest income from Canco Dividend income from TulipCo Totals Passive General 50,000 0 36,000 0 S 86,000 $ 0