Taxpayer l has income of $55,000 from norway, which imposes a 40 percent income tax, and income of $45,000 from france, which imposes a 30 percent income tax. l has additional taxable income from u. s. sources of $200,000 and u. s. tax liability before credits of $105,000. what is the amount of the foreign tax credit? do not round any division in your computations. if required, round your answer to the nearest dollar. a. $35,500b. $16,500c. $45,000d. $35,000e. $100,000