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 $3,600 of gross income: $2,160 from U.S. sources and $1,440 from sources within Champagnia. The $2,160 of U.S. source income and $1,260 of the foreign source income are attributable to manufacturing activities in Champagnia (foreign branch income). The remaining $180 of foreign source income is passive category interest income. Chapeau had $900 of expenses other than taxes, all of which are allocated directly to manufacturing income ($360 of which is apportioned to foreign sources). Chapeau paid $214 of income taxes to Champagnia on its manufacturing income. The interest income was subject to a 10 percent withholding tax of $18. Compute Chapeaus 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

$