Mark, Inc., a U.S. corporation, operates an unincorporated branch manufacturing operation in Germany. Mark, Inc., reports $100,000 of taxable income from the German branch on its U.S. tax return along with $400,000 of taxable income from its U.S. operations. Mark paid $40,000 in German income taxes related to the $100,000 in branch income. Assuming a U.S. tax rate of 35%, what is Marks U.S. tax liability after any allowable foreign tax credits? a. $0. b. $175,000. c. $135,000. d. $140,000. e. Some other amount