Falmouth Kettle Company, a U.S. corporation, sells its products in the United States and Europe. During the current year, selling, general, and administrative (SG\&A) expenses included: Falmouth had $15,120 of gross sales to U.S. customers and $3,780 of gross sales to European customers. Gross income (sales mint cost of goods sold) from domestic sales was $3,780, and gross profit from foreign sales was $1,260. Apportion Falmouth's SG\&A expenses to foreign source income using the following methods: Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount. Gross sales. Gross income. If Falmouth wants to maximize its foreign tax credit limitation, which method produces the better outcome? Assume the FDII deduction does not apply