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 2018, 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 Chapeaus total allowable foreign tax credit in 2018. (Do not round any division. Round other intermediate computations to the nearest whole dollar amount.)