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: (1) A direct contribution to the International Committee of the Red Cross for refugee relief (2) Deferred income tax, shown as a deduction on the U.S. parents consolidated income tax (3) Withholding taxes withheld by Germany on dividends paid to a United Kingdom parent corporation