Last year, USI released its breathable compostable fabric that is durable and washable and 100% safe for the environment. The fabric immediately begins to sells all over the world. This year, USIs sales profits in Japan are $3,000,000. USIS US corporate tax rate is 21% and it must pay a 15% corporate tax rate on its Japan-earned income.

a What is USIs FTC for this year?

b. What is USIs US tax for this income?

c. What is USIs total US tax liability for its Japanese sales this year?