With Respect to Foreign Non-Business Tax Credits for Corporations, Which

With respect to foreign non-business tax credits for corporations, which of the following statements is correct?

A) If the credit cannot be used during the current period, it can be carried back three years and forward ten years.
B) The amount of the credit is limited to 15 percent of the foreign source non-business income.
C) The credit will be equal to the amount of foreign taxes withhold.
D) The full amount of foreign non-business income earned must be included in the cor- poration's Taxable Income.