You are a shoe manufacturer is USA exporting to South Africa. You have set up your own subsidiary in South Africa. Corporate Tax Rate in USA is $35\%.$ Corporate Tax rate in South Africa is $25\%.$ Your cost of production is $$100\mathrm{.}0$ per shoe pair. The market price at which your subsidiary can sell shoe in South Africa is $$200\mathrm{.}0$; You first want to sell your merchandise to your subsidiary who will then sell it to the customers in South Africa. What should be your price to your subsidiary?