You are a tax accountant for XYZ Inc., a multinational company with operations in several countries. XYZ Inc. is considering selling one of its subsidiaries located in Country A. The subsidiary has a book value of $10 million and a fair market value of $15 million. The subsidiary is subject to a corporate tax rate of 25% in Country A, and XYZ Inc. is subject to a corporate tax rate of 21% in its home country. The sale would result in a gain of $5 million. Calculate the tax implications of the sale for XYZ Inc. if it decides to sell the subsidiary.