World Sales, Inc World Sales Paid $50,000 Income Taxes to Country O

World Sales, Inc., a U.S. multinational, had pretax U.S. source income and foreign source income as follows: $\begin{array}{lr}\text {U. S. source income }&\$500,000\\\text {Foreign source income-Country \( O \) }&200,000\\\text { Total}&\$700,000\\\end{array}$
World Sales paid $50,000 income taxes to Country O. Assume World Sales' foreign source income does not qualify as foreign-derived intangible income. What is World Sales' U.S. tax liability if it deducts the foreign taxes paid?

A) $147,000
B) $97,000
C) $136,500
D) $221,000