Mark,Inc ,A U

Mark,Inc. ,a U.S.corporation,operates an unincorporated branch manufacturing operation in Germany.Mark,Inc. ,reports $100,000 of taxable income from the German branch on its U.S.tax return along with $400,000 of taxable income from its U.S.operations.Mark paid $40,000 in German income taxes related to the $100,000 in branch income.Assuming a U.S.tax rate of 35%,what is Mark's U.S.tax liability after any allowable foreign tax credits?

A) $0.
B) $175,000.
C) $135,000.
D) $140,000.
E) Some other amount.