Which of the Following Statements Regarding the Tax Climate Prior

Which of the following statements regarding the tax climate prior to the TCJA of 2017 is FALSE?

A) The United States taxed the worldwide earnings of U.S.companies at the same rate as profits earned in the United States.
B) U.S.tax policy allowed companies to apply the part of the tax credit that was not used to offset domestic taxes owed,so this extra tax credit was not wasted.
C) If the foreign tax rate was less than the U.S.tax rate,the company paid additional taxes equal to difference between the U.S.tax rate and the foreign tax paid on its foreign earnings.
D) A full tax credit was given for foreign taxes paid up to the amount of the U.S.tax liability.