TABLE 21.1 Uses the Information to Answer Following Question(s)

TABLE 21.1
Uses the information to answer following question(s) .
MetroCity Designs Inc., located in Northern California, has two international subsidiaries, one located in the Ukraine, the other in Korea. Consider the information below to answer the next several questions.

-Refer to Table 21.1. If MetroCity set the payout rate from the Ukraine subsidiary at 25%, how should MetroCity set the payout rate of the Korean subsidiary (approximately) to more efficiently manage its total foreign tax bill?

A) 28.5%
B) 24.5%
C) 42.6%
D) 82.3%