1. Please find and select a journal article, news article or other reputable source covering contemporary offshoring. The selection is up to the student.MUST BE ABLE TO CITE APA FORMAT2. Please summarize the article and formulate the following 3 questions if applicable (estimated at 200 words per response):1. Why was the decision made to tax offshoring profits for U.S. multinational firms?2. Where there any benefits or downfalls experienced from the decision to move toward offshoring or lack of move to offshoring?3. What would your direction be as a supply chain/operations manager given the details you are provided?