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 2022 , Chapeau has $6,800 of gross income: $4,080 from U.S. sources and $2,720 from sources within Champagnia. The $4,080 of U.S. source income and $2,380 of the foreign source income are attributable to manufacturing activities in Champagnia (foreign branch income). The remaining $340 of foreign source income is passive category interest income. Chapeau had $1,700 of expenses other than taxes, all of which are allocated directly to manufacturing income (\$680 of which is apportioned to foreign sources). Chapeau paid $414 of income taxes to Champagnia on its manufacturing income. The interest income was subject to a 10 percent withholding tax of $34. Compute Chapeau's total allowable foreign tax credit in 2022. Note: Do not round any division. Round other intermediate computations to the nearest whole dollar amount