TABLE 10

	U.S. Production		Czech Production
	With Export Source Rule	Without Export Source Rule
Sales Price	$100.00	$100.00	$100.00
Cost of Goods Sold	($90.00)	($90.00)	($88.00)
Pre-tax Income	$10.00	$10.00	$12.00
U.S. tax	$3.50	$3.50	$4.20
Czech tax	—	—	$4.20
Foreign Tax Credit	($1.75)	—	($4.20)
Net tax	$1.75	$3.50	$4.20
After-tax Income	$8.25	$6.50	$7.80

TABLE 11

	With Export Source Rule	Without Export Source Rule
Sales Price	$100.00	$102.69
Cost of Sales	90.00	90.00
Profit	$10.00	$12.69
Net tax	$3.50	$4.44
Less: Foreign Tax Credit	($1.75)	—
Net tax	$1.75	$4.44
After-tax profit	$8.25	$8.25