Imagine you are a tax advisor assisting a client with international tax planning, and the client has excess foreign tax credits. Go to the IRS website and research the latest IRS $$Publication $514$ Foreign Tax Credit for Individuals. Then respond to the following in a discussion post:

$$ Make a recommendation to reduce your client$$s tax liability by changing U$.$S$.$ source income into foreign source income in a way that will not generate any additional foreign tax. Include two specific examples.

$$ Identify the applicable tax laws that support your recommendation.