FTC example FTC example During the 2107 year, POM 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 $105,000. The U.S. income tax before the foreign tax credit is $408,000. POM Corporation's foreign tax credit is: .a. $75,000. . b. $100,000 .c. $102,000. . d. $136,000. e. None of the above