Frankie, a single U$.$S$.$ citizen taxpayer, paid foreign tax on investment income. Which of the following conditions would make her ineligible to claim the Foreign Tax Credit without filing Form $1116?$

The amount of foreign tax Frankie paid is $$405.$

Frankie has signature authority over a foreign account that had an aggregate balance of more than $$10,000$ during the year.

Frankie received information about the amount of foreign income and foreign taxes paid on Form $1099-$DIV.

The tax was paid on income generated from foreign investments held in a mutual fund Frankie owns.