Geneva Corporation, a Foreign Corporation, Has a U

Geneva Corporation, a foreign corporation, has a U.S.branch that generates effectively connected earnings and profits (after income taxes) of $200,000 for the tax year.The branch's U.S.net equity at the beginning of the tax year is $1,000,000 and at the end of the tax year is $850,000.Geneva' branch profits tax for the year is:

A) $0.
B) $15,000.
C) $60,000.
D) $105,000.
E) None of the above.