he following foreign tax paid is not allowed as a creditable foreign income tax in the U.S. Group of answer choices A. A tax of 10% of sales imposed by Peru on a branch of a foreign corporation instead of the regular income tax B. A tax on net income levied by a foreign country which applies only to the extent that the U.S. allows the taxpayer to take it as a credit C. An annual tax paid by a U.S. mining corporation in Peru for the healthcare and education of its workers and their families at the mining site village. D. Both B and C are not creditable taxes