1.Foreign Tax Credit

2.In 2018, Lenny Traveler had adjusted gross income of $32,000 from investments in the U.S., while earning $40,000 from foreign sources. Lenny's potential U.S. tax liability is $7,600, and he had to pay $9,000 in foreign income taxes. What amount can Lenny, a U.S. citizen, claim as a foreign tax credit?