World Sales, Inc World Sales Paid $50,000 Income Taxes to Country O

World Sales, Inc., a U.S. multinational, had pretax U.S. source income and foreign source income as follows. $$\begin{array} { l r } \text { U.S. source income } & \$ 500,000 \\\text { Foreign source income--Country O } & 200,000 \\\text { Total } & \$ 700,000\end{array}$$ 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) $213,000
B) $204,000
C) $221,000
D) $238,000