Sombrero Corporation, a U.S. corporarion, operates through a branch in Eapania. Management projects that the company's pretax income in the next taxable year will be $111,600: $84,800 from U.S. operations and $26,800 from the Espania branch. Espania taxes corporate income at a rate of 30%.

b. Management plans ri establisb a second branch in Italia. Italia taxes corporate income at a rate of 10%. What amount of income will the branch in Italia have to generate to eliminate the excess credit generated by the branch in Espania? (Don't round intermediate calculations. Round your final answer to the nearest whole dollar.)

U.S. Corporate tax rate is 21%