Jovar Inc., a U.S. multinational, began operations this year. Jovar had pretax U.S. source income and foreign source income as follows: U.S. source income Foreign source income-Country O $600,000 100,000 Total $700,000 Jovar paid $50,000 income tax to Country O. Compute Jovar's U.S. tax liability if it takes the foreign tax credit. Multiple Choice $204,000 $97,000 $126,000 $147,000