Ortega Corporation wants to open a branch operation in eastern Europe and must decide between locating the branch in either Country R or Country S$.$ Labor costs are substantially lower in Country R than in Country S$.$ For this reason, the Country R branch would generate $$700,000$ annual income, and the Country S branch would generate only $$550,000$ annual income. However, Country R has a $20$ percent corporate income tax, while Country S has a $10$ percent corporate income tax.