Josh Works at a U

Josh works at a U.S.construction company as a civil engineer.He has been working overseas for the last three years.The hypothetical tax calculated by his company turned out to be less than his actual income tax.In this situation,

A) Josh reimburses his employer.
B) his employer reimburses Josh.
C) under tax equalization,neither Josh nor his employer reimburses.
D) foreign government reimburses Josh.