FCo, a Country X corporation, operates in the US through a branch. There is no treaty between the US and Country X. In 20X1, FCo earns $4,000,000 of income effectively connected with its business operations in the US and pays $840,000 of US tax on its ECI. FCo uses $1,000,000 of the remaining $2,160,000 to purchase business assets to be used in its US trade or business and repatriates the remaining $600,000 to its home office. What are the further tax consequences of the following alternative situations