Enders, Inc., a domestic corporation that invests in foreign securities, reports total taxable income for the tax year of $290,000, consisting of $210,000 in U.S.-source business profits and $81,200 of income from foreign sources. Foreign taxes of $24,000 were withheld by foreign tax authorities. Enders' U.S. tax before the FTC is $78,000. In your computations, round any division in to two decimal places and round your final answer to the nearest dollar. The companys FTC is limited to $______