During the year, Purple Corporation (a U.S. corporation) has U.S.-source income of $900,000 and foreign income of $300,000. The foreign-source income generates foreign income taxes of $100,000. The U.S. income tax before the foreign tax credit is $408,000. Purple Corporation's foreign tax credit is

$75,000 $100,000 $102,000 $136,000 None of the above