In Working with the Foreign Tax Credit, a U

In working with the foreign tax credit, a U.S. corporation may be able to alleviate the problem of excess foreign taxes by:

A) Deducting the excess foreign taxes that do not qualify for the credit.
B) Repatriating more foreign income to the United States in the year there is an excess limitation.
C) Generating "same basket" foreign-source income that is subject to a tax rate higher than the U.S. tax rate.
D) Generating "same basket" foreign-source income that is subject to a tax rate lower than the U.S. tax rate.