USAco, a domestic corporation, owns 100% of the stock of ASIAco, a foreign corporation. During its first year of operation, ASIAco had $50 million of Subpart F income, paid $5 million in foreign income taxes on the Subpart F income, and did not distribute any dividends in year 1. ASIAco distributed $45 million in year 2. What amount of foreign tax credits, if any, are available to USAco and in which year