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 $114,200 : $92,000 from U.S. operations and $22,200 from the Espania branch. Espania taxe corporate income at a rate of 30 percent. Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount. Required: a. If management's projections are accurate, what will be Sombrero's excess foreign tax credit in the next taxable year? Assume all the income is foreign branch income. 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