USAco, a domestic corporation, owns 100% of FORco, a country F corporation. In its first year of operations, FORco earns $100,000 of income and pays country F income tax of $30,000. If FORco distributes a $35,000 dividend to USAco, USAco will have a deemed foreign tax credit of:

(a) $15,000.

(b) $40,000.

(c) $60,000.

(d) $100,000.