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 $80,000 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.

Round any division to four decimal places and use in subsequent computations. Round your final answer to the nearest dollar.

The company's FTC is limited to $__________

its not 21,517