World Sales, Inc $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $ 500,000
Foreign Source Income-Country O

World Sales, Inc., 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$$\quad$ $ 500,000
Foreign source income-Country O $\quad$$\quad$ 200,000
Total $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 700,000
World Sales paid $50,000 income taxes to Country O. What is World Sale's U.S. tax liability if it deducts the foreign taxes paid?

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