King street Bakery, Inc., US company has a branch located in Cabo Marco and another in the Windswpet Islands. The before-tax income earned by the Cabo Marco branch is $100,000, and the before-tax income generated by the Windswept Island branch is $200,000. The corporate tax rates in Carbo Marco, the Windswept Islands, and the United States are 16 percent, 10 percent, and 21 percent, respectively.

Required:

Determine King Street Bakery's (a) U.S foreign tax credit and (b) net U.S. tax liability related to these foreign sources of income.