Trident Germany Paid 28% Corporate Income Tax and Declared Dividend

Trident Germany paid 28% corporate income tax and declared dividend to its US parent. The corporate tax rate in US is 35%.

A) Dividends remitted to US parent result in excess foreign tax credit
B) Dividends remitted to US parent result in deficit foreign tax credit.
C) Dividends remitted to US parent are not subject to withholding tax because US tax rate is higher.
D) US parent does not pay taxes on income earned outside of US.