Under US Tax Law, What Is the Basis for the Overall

Under U.S. tax law, what is the basis for the overall foreign tax credit limitation?

A) To make sure that foreign governments get their fair share of a foreign subsidiary's income
B) To ensure that the foreign tax credit taken by a corporation does not exceed the actual foreign tax it paid
C) To make sure that the foreign tax credit taken by a corporation does not exceed the amount of taxes the foreign affiliate would have paid in the U.S.
D) To minimize world-wide taxes on the U.S. corporation