Chapeau Company, a U$.$S$.$ corporation, operates through a branch in Champagnia. The source rules used by Champagnia are Identical

to those used by the United States. For $2023,$ Chapeau has $$8,800$ of gross income: $$5,280$ from U$.$S$.$ sources and $$3,520$ from

sources within Champagnia. The $$5,280$ of U$.$S$.$ source income and $$3,080$ of the foreign source income are attributable to

manufacturing activities in Champagnia $($foreign branch income$).$ The remaining $$440$ of foreign source Income is passive category

Interest income. Chapeau had $$2,200$ of expenses other than taxes, all of which are allocated directly to manufacturing income $($ $$880$

of which is apportioned to foreign sources$).$ Chapeau pald $$524$ of Income taxes to Champagnia on its manufacturing income. The

interest income was subject to a $10$ percent withholding tax of $$44.$

Compute Chapeau's total allowable forelgn tax credit in $2023.$

Note: Do not round any division. Round other Intermedlate computations to the nearest whole dollar amount.