Illinois Steel is a specialty steel manufacturer that does business in the United States, Canada, and Brazil. Illinois Steel is organized as follows. The parent, Illinois Steel, is incorporated in Illinois and had pretax income from its U.S. operations of $5 million. Illinois Steel has a Brazilian branch, which reported pretax income of $3 million. Illinois Steel also has a Canadian branch, which recorded pretax income of $10 million.

Assume the tax rates in the countries are United States, 21%; Canada, 15%; Brazil, 34%. What is Illinois Steels U.S. tax liability after foreign tax credits?

(please show the equations, my teacher is saying I am doing this one wrong but I am not sure where I am getting it wrong)