San Carlos Corporation, a U $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$

San Carlos Corporation, a U.S. multinational, had pretax U.S. source income and foreign source income as follows.
Corporate tax rate schedule.
U.S. source income $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 400,000
Foreign source income-Country W $\quad$ 300,000
Total $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 700,000
San Carlos paid $60,000 income tax to Country W. Calculate San Carlos' tax savings if it takes a foreign tax credit rather than deducting this tax.

A) $100,000
B) $66,000
C) $47,400
D) $0