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 $11,600 of gross income: $6,960 from U.S. sources and $4,640 from sources within Champagnia. The $6,960 of U.S. source income and $4,060 of the foreign source Income are attributable to manufacturing activities in Champagnla (foreign branch Income). The remaining 5580 of foreign source Income is passive category Interest Income. Chapeau had $2.900 of expenses other than taxes, all of which are allocated directly to manufacturing Income ($1160 of which is apportioned to foreign sources). Chapeau paid $534 of income taxes to Champagnla on its manufacturing Income. The Interest Income was subject to a 10 percent withholding tax of $58. 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.) Toks are on titre