Taxes are classified based on whether they are applied directly to income, called direct taxes, or to some other measurable performance characteristic of the firm, called indirect taxes. Identify each of the following as a direct tax, an indirect tax, or something else: (i) Corporate income tax paid by a Japanese subsid-iary on its operating income (ii) Interest received by a U.S. parent on bank deposits held in London (iii) Interest received by a U.S. parent on a loan to a subsidiary in Mexico (iv) Execise tax paid on cigarettes manufactured and sold within the United States .