Smithy International Inc. is a domestic corporation that earns $60 million in income including $50 million of income from operations from U.S. sources and $10 million of income from operations from foreign sources by branches of the corporation (assume none of the foreign income is eligible for exemption under the rules for specified 10 percent-or-more owned foreign corporations). Determine the amount of tax Smithy would pay to the U.S. under the following scenarios taking into account the foreign tax credit.

a. Assume all of Smithys foreign income was earned in the Cayman Islands where corporations pay no income tax on corporate earnings.

b. What if Smithys foreign income were earned in Scotland where corporate earnings are subject to a 10% income tax?

c. What if Smithys foreign income were earned in Italy where corporate earnings are subject to a 30% income tax?