Compute the allowable foreign tax credit for a U.S. citizen who earned $35,000 while working in Canada and paid Canadian income tax of $5,250. His U.S. tax before any allowable credit for foreign tax paid is $9,497, on total U.S. taxable income of $52,000 ($17,000 from U.S. sources plus $35,000 Canadian income). Enter your answer as a whole dollar amount without $ or comma.