Bear Lake Inc. earned $150 million in Country M, and paid $30 million in Country M income taxes. The company's structure does not allow deferral of the U.S. income tax on its Country M income.

If it deducts the Country M income tax for purposes of computing its U.S. tax liability, how much U.S. income tax will Bear Lake owe on its Country M income? (Assume a 35% U.S. income tax rate). Your answer should not include the dollar sign, and should be rounded to the nearest dollar. Use commas to separate zeroes--e.g., 10,000,000.