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 $9,200 of gross income: $5,520 from U.S. sources and $3,680 from sources within Champagnia. The $5,520 of U.S. source income and $3,220 of the foreign source income are attributable to manufacturing activities in Champagnia (foreign branch income). The remaining $460 of foreign source income is passive category interest income. Chapeau had $2,300 of expenses other than taxes, all of which are allocated directly to manufacturing income ( $920 of which is apportioned to foreign sources). Chapeau paid $438 of income taxes to Champagnia on its manufacturing income. The interest income was subject to a 10 percent withholding tax of $46. Compute Chapeau's total allowable foreign tax credit in 2020. (Do not round any division. Round other intermediate computations to the nearest whole dollar amount.) Answer is complete but not entirely correct