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 $2020,$ Chapeau has $$4,000$ of gross income: $$2,400$ from U$.$S$.$ sources and $$1,600$ from sources within Champagnia. The $$2,400$ of U$.$S$.$ source income and $$1,400$ of the foreign source income are attributable to manufacturing activities in Champagnia $($foreign branch income$).$ The remaining $$200$ of foreign source income is passive category interest income. Chapeau had $$1,000$ of expenses other than taxes, all of which are allocated directly to manufacturing income $($$$400$ of which is apportioned to foreign sources$).$ Chapeau paid $$230$ of income taxes to Champagnia on its manufacturing income. The interest income was subject to a $10$ percent withholding tax of $$20.$

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.$)$

Total foreign tax credit