In the United States Foreign-Source Income Is Taxed at the Same

In the United States foreign-source income is taxed at the same rate as U.S.-earned income and a foreign tax credit is given against taxes paid to a foreign government. However,

A) the foreign tax credit is limited to the amount of tax that would be due on that income if it were earned in the United States.
B) if the tax rate paid on foreign-source income is greater than the U.S. tax rate, part of the credit may go unused.
C) both of the above are true statements.
D) none of the above is true