Dave is a U.S. citizen who works in a foreign country for a few months, earning $20,000 U.S. He pays $5,000 in tax to the foreign country. He earns a total of $80,000 subject to U.S. tax and pays $24,000 in U.S. tax. What is the amount of the allowable foreign income tax credit that can be claimed by Dave?

a. $5,000

b. $6,000

c. $24,000

d. None of the above