Sombrero Corporation, a U$.$S$.$ corporation, operates through a branch in Espania. Management projects that the company$$s pretax income in the next taxable year will be $$132,500$: $$108,800$ from U$.$S$.$ operations and $$23,700$ from the Espania branch. Espania taxes corporate income at a rate of $30$ percent.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.

a$.$ If management's projections are accurate, what will be Sombrero's excess foreign tax credit in the next taxable year? Assume all of the income is foreign branch income.

Excess foreign tax credit $$2133$

b$.$ Management plans to establish a second branch in Italia. Italia taxes corporate income at a rate of $10$ percent. What amount of income will the branch in Italia have to generate to eliminate the excess credit generated by the branch in Espania?