For 2021, FC had $150 of effectively connected E&P (ECEP) and its US net equity decreased from $1,600 at the beginning of the year to $1,500 at the end. For 2022, FC had $225 of ECEP and its U.S. net equity increased from $1,500 at the beginning of the year to $1,600 at the end. For 2023 FC has $225 of ECEP and its US net equity decreases by $300 from $1,600 at the beginning of the year to $1,300 at the end.

What is FC's dividend equivalent amount (DEA) for 2022 and its branch profits tax (BPT), if any, for 2022?

What is FC's dividend equivalent amount (DEA) for 2023 and its branch profits tax (BPT), if any, for 2023?