Galaxy Corporation Conducts Business in the U

Galaxy Corporation conducts business in the U.S.and in Country X.In which of the following situations will Galaxy not be allowed a foreign tax credit for income taxes paid to Country X?

A) Country X operations are conducted through a domestic subsidiary included in Galaxy's consolidate tax return.
B) Country X operations are conducted through a foreign subsidiary that paid no dividends.
C) Country X operations are conducted through a foreign subsidiary that distributed 100% of its after-tax earnings as a dividend to Galaxy.
D) Country X operations are conducted through a foreign branch.