Empresas ABC owns a subsidiary in a foreign jurisdiction where distributed earnings are taxed at 20% and undistributed earnings at 30%. For the year ending December 31, 2020, the foreign subsidiary presents a pre-tax income of $ 200,000 and pays dividends of $ 30,000 corresponding to the 2020 earnings. What amount should ABC recognize as Current Contribution Expense in the Year 2020?

Multiple Choice $ 51,000 $ 57,000 $ 20,000 $ 60,000