Windmill Corporation manufactures products in its plants in lowa, Canada, Ireland, and Australia. Windmill conducts its operations in Canada

through a $50$ percent$-$owned Joint venture, CanCo. CanCo is treated as a corporation for U$.$S$.$ and Canadian tax purposes. An unrelated

Canadian investor owns the remaining $50$ percent. Windmill conducts its operations in Ireland through a wholly owned subsidiary, IrishCo.

IrishCo is a controlled foreign corporation for U$.$S$.$ tax purposes. Windmill conducts its operations in Australia through a wholly owned hybrid

entity, KiwiCo. KiwiCo Is treated as a branch for U$.$S$.$ tax purposes and a corporation for Australlan tax purposes. Windmill also owns a $5$ percent

Interest in a Dutch corporation, TulipCo.

During $2023,$ Windmill reported the following foreign source income from its international operations and investments.

Note: CanCo and KiwiCo derive all of their earnings from active business operations. b$.$ Windmill has $$1,284,000$ of U$.$S$.$ source gross income. Windmill also incurred SG&A of $$334,000$ that is apportioned between U$.$S$.$ and

foreign source income based on the gross income in each basket. Assume KiwiCo's gross income is $$313,900.$ Compute the FTC limitation

for each basket of foreign source income.

Complete this question by entering your answers in the tabs below.

Required $B$

Windmill has $$1,284,000$ of U$.$S$.$ source gross income. Windmill also incurred SG&A of $$334,000$ that is apportioned between

U$.$S$.$ and foreign source income based on the gross income in each basket. Assume KiwiCo's gross income is $$313,900.$

Compute the FTC limitation for each basket of foreign source income.

Note: Do not round any division. Round other intermediate computations and final answers to the nearest whole dollar

amount.