Year $2$ Income and Foreign Taxes:

General Income: $$90,000$

Foreign Taxes Paid on General Income: $$27,000$

Passive Income: $$50,000$

Foreign Taxes Paid on Passive Income: $$15,000$

U$.$S$.$ Corporation's Worldwide Income $($Year $2)$: $$300,000$

Task: Calculate the corporation's U$.$S$.$ tax liability for Year $2.$ Assume the U$.$S$.$ corporate tax rate is $21\%.$