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 $8,400 of gross income: $5,040 from U.S. sources and $3,360 from sources within Champagnia. The $5,040 of U.S. source income and $2,940 of the foreign source income are attributable to manufacturing activities in Champagnia (foreign branch income). The remaining $420 of foreign source income is passive category interest income. Chapeau had $2,100 of expenses other than taxes, all of which are allocated directly to manufacturing income ($840 of which is apportioned to foreign sources). Chapeau paid $406 of income taxes to Champagnia on its manufacturing income. The interest income was subject to a 10 percent withholding tax of $42. Compute Chapeaus total allowable foreign tax credit in 2018.