For Case 8-1 Worldwide United Corporation, where are the below numbers coming from?

• $3,100,000 in foreign tax credit is taken
• $2,570,000 is paid to the U.S. government on foreign source income

Worldwide United Corporation (WUC), a U.S. Taxpayer, manufactures and sells products through a network of foreign branches and wholly-owned subsidiaries. Relevant information fo these entities for the current fiscal year appears in the following table: Income Before Entity Country Legal Form Activity Tax A Bahrain Branch Sales $ 1,000,000 B Bermuda Corporation Sales $ 8,000,000 C Hong Kong Corporation Manufacturing $ 10,000,000 D Hungary Corporation Sales $ 10,000,000 E Ireland Corporation Investment $ 2,000,000 F Malaysia Branch Manufacturing $ 10,000,000 G Mexico Corporation Manufacturing $ 5,000,000 Switzerland Corporation Service $ 500,000 Net Dividend Income Tax Dividend WH Received by Rate Tax Rate Parent 0% 0% $ 1,000,000 0% 0% $ 8,000,000 16.5% 0% $ 8,350,000 9% 0% $ 9,100,000 12.5% 0% $ 1,750,000 24% 0% $ 7,600,000 30% 5% $ 3,325,000 17% 35% $ 269,750 I o Additional Information: 1. Entities C, F, and G manufacture products that are sold in their home countries as well as to sister entities within the WUC group. Entity A purchase finished products from Entity Fand then sells them throughout the Middle East. Only 5 precent of A's income is generated from sales to customers in Bahrain; 95 2. percent of A's income is from sales to foreign customers. Entity B purchases finished products from Entity G and sells them throughout North and South America. Only 1 percent of B's income is from sales to customers in Bermuda; 99 3. percent of B's income is from sales to foreign customers. ers in Hungary; 60 Entity D purchases finished products from Entity C and then sells them throughout Europe. Only 40 percent of D's income is generated from sales to 4. percent of D's income is from sales to foreign customers. 5. Entity E makes passive investments in stocks and bonds in European financial markets. All of E's income is derived from dividends and interest. Entity H provides accounting and other management services to WUC's other foreign operations. All of H's income is derived from providing services to sister companies within the 6. WUC group