Enders, Inc., a domestic corporation, reports $290,000 total taxable income for the year, consisting of $208,800 in U.S.-source business profits and $81,200 of income from foreign investment securities. Overseas tax authorities withheld $24,000 in income taxes on the investment income. Enders's U.S. tax before the FTC is $78,000. Compute Enders's foreign tax credit for the year.