USAco, a domestic corporation, has a branch in Canada. The functional currency of the Canadian branch is the Canadian dollar (C$). The Canadian branch pays C$100,000 of Canadian income taxes during the taxable year. At the beginning of the taxable year, $1 U.S. was worth C$1.75. At the end of the taxable year, $1 U.S. was worth C$1.25. During the taxable year, the exchange rate averaged $1 U.S. to C$1.50. For foreign tax credit purposes, USAco's has paid foreign taxes in U.S. dollars of:

$57,143.

$66,667.

$80,000.

$100,000.