Which of the following payments by Intercontinental Solutions Inc., a Delaware corporation, qualifies for the foreign tax credit?

a. Income tax paid to Great Britain, covered by an existing treaty.

b. Income tax paid to Lesotho, with which the United States has no income tax treaty.

c. Value added tax paid to Jargetto, with which the United States has no income tax treaty.

d. Oil extraction tax paid to Tenesto, with which the United States has no income tax treaty.

e. Transportation tax paid to Santa Rucia, with which the United States has no income tax treaty. The tax is reduced dollar for dollar when Intercontinental provides consulting services in designing Santa Rucias new bullet train system. This year, Intercontinental incurred $1 million in taxes, but it earned a $600,000 reduction for its services.