Taxpayer Q has net taxable income of $30,000 from Country Y which imposes a 40 percent income tax. In addition to the income from Country Y, taxpayer Q has net taxable income from U.S. sources of $120,000, and U.S. tax liability, before the foreign tax credit, of $30,290. What is the amount of Q's foreign tax credit?

a. $12,000

b. $30,290

c. $6,058

d. $8,350