3 1 Chapeau Company, a US corporation, operates through a branch in Champagnia. The source rules used by Champagnia are identical to those used by the United States. For 2020, Chapeau has $5,200 of gross income: $3,120 from U.S. sources and $2.080 from sources within Champagnia. The $3,120 of US, source income and $1,820 of the foreign source income are attributable to manufacturing activities in Champagnia foreign branch income). The remaining $260 of foreign source income is passive category Interest income. Chapeau had $1300 of expenses other than taxes, all of which are allocated directly to manufacturing Income ($520 of which is apportioned to foreign sources), Chapeau paid $278 of income taxes to Champagnia on its manufacturing Income. The interest income was subject to a 10 percent withholding tax of $26. Di Compute Chapeau's total allowable foreign tax credit in 2020. (Do not round any division. Round other intermediate computations to the nearest whole dollar amount.) Print Melence