20. LO.3 Orion, Inc., a U.S. corporation, reports foreign-source income and pays foreign taxes for the tax year as follows.

Income Taxes Passive basket $150,000 $ 13,000 General basket 300,000 150,000 Orion’s worldwide taxable income is $600,000, and U.S. taxes before the FTC are

$126,000 (assume a 21% rate). What is Orion’s U.S. tax liability after the FTC?