LO.3 Orion, Inc., a U.S. corporation, reports foreign-source income and pays for- eign taxes for the tax year as follows. Passive basket General basket Income $150,000 300,000 Taxes $13,000 150,000 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?