Please help me and answer all questions

26. All of the following statements are true about foreign tax credits except:

a. Foreign tax credit (FTC) provisions are designed to reduce the possibility of double taxation

b. Foreign Tax Credits can be claimed by U.S. citizens

c. Foreign Tax Credits can be claimed by foreign citizens

d. Creates a dollar for dollar reduction of U.S. income tax liability

27. How many years can you carry forward unused foreign tax credits?

a. 5

b. 10

c. 15

d. 20

28. How many days does a nonresident of a state have to be in residence for to meet the substantial presence test?

a. 100 days

b. 125 days

c. 183 days

d. 250 days

29. Non-US Corporations with a U.S. income tax liability files on which tax form?

a. Form 1120

b. Form 5471

c. Form 1120-F

d. Form 5881

30. U.S. Shareholders who own a portion of a Controlled Foreign Corporation file on which tax form?

a. Form 5471

b. Form 5881

c. Form 1120

d. Form 1040