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USA, Inc., a domestic C$-$Corporation, operates abroad through four $(4)$ wholly$-$owned foreign corporations, Fco$1,$ Fco$2,$ and Fco$3,$ which it owns directly, and Fco$4,$ which it owns indirectly via Fco$3,$ each of which is organized in a different foreign country.

During the current year, Fco$1$ has total gross income of $$10,000,000,$ including $$400,000$ of interest income that qualifies as foreign personal holding company income, and $$9,600,000$ of gross income from the sale of goods that Fco$1$ manufactured in its country of incorporation.

Fco$2$s current year earnings and profits are $$30,000,000,$ which consists of $$40,000,000$ of foreign personal holding company income and a $$10,000,000$ loss from sales of goods that Fco$2$ manufactured in its country of incorporation.

As mentioned above, Fco$4$ is a wholly$-$owned subsidiary of Fco$3.$ Fco$3$ is incorporated in Country P$,$ whereas Fco$4$ is incorporated in Country Q$.$ During the current year, Fco$3$ derives $$10,000,000$ of interest income on a loan to Fco$4,$ and also receives $$15,000,000$ of dividends from Fco$4.$ Fco$4$ is engaged in foreign manufacturing activities in Country Q$,$ and all of Fco$4$s assets are located in Q$.$ Fco$4$ has no Subpart F income.

Determine the amount of Subpart F income, if any, each of the four controlled foreign corporations must report.

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