问题详情

KINOLtdisacompanysetupinChina,whichissubjecttoenterpriseincometax(EIT)of25%.KINOLtdhasawholly(100%)ownedsubsidiary,CompanyA,setupinCountryX.
In2014,CompanyAhadaprofitofUSD200,000andpaidenterpriseincometaxinCountryXattherateof15%(USD30,000).CompanyAdeclaredadividendofUSD170,000andpaidthistoKINOLtdafterdeductionofwithholdingincometaxof10%(USD17,000).
Whatistheadditionalenterpriseincometax(EIT)whichKINOLtdwillpayonthedividendincomereceivedfromitssubsidiary,CompanyA？
A.USD25,500
B.USD3,000
C.USD42,500
D.USD0

请帮忙给出正确答案和分析，谢谢！