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 $6,400 of gross income: $3,840 from U.S. sources and $2,560 from sources within Champagnia. The $3,840 of U.S. source income and $2,240 of the foreign source income are attributable to manufacturing activities in Champagnia (foreign branch income). The remaining $320 of foreign source income is passive category interest income. Chapeau had $1,600 of expenses other than taxes, all of which are allocated directly to manufacturing income ($640 of which is apportioned to foreign sources). Chapeau paid $326 of income taxes to Champagnia on its manufacturing income. The interest income was subject to a 10 percent withholding tax of $32.

Compute Chapeaus total allowable foreign tax credit in 2020. (Do not round any division. Round other intermediate computations to the nearest whole dollar amount.)