Foreign Tax Credit-Individual. T, a U.S. citizen, lives and works in the United States. In 2021, he receives a $35,000 salary from a U.S. company and $2,000 in dividends from a foreign corporation with no U.S. source income. The foreign corporation withheld $600 from the dividend and T received $1,400 cash. T is single, does not itemize deductions, and has no other taxable income and no dependents. Calculate T's U.S. Federal income tax