In $2022,$ Liane Stanfield has net income of $$102,000.$ This includes foreign non$-$

business income of $$30,000.$ This amount was before the withholding of taxes by the

foreign government of $$6,000.$ In calculating her $2022$ taxable income, she intends to

deduct a $2020$ net capital loss of $$10,000$ and a $2019$ non$-$capital loss of $$30,000.$

After applying her BPA of $$14,398,$ the tax otherwise payable for foreign tax credit

purposes is $$7,790.$ What is the amount of Liane's foreign non$-$business tax credit?

a$.$ $$2,540$

O b$.$ $$4,500$

O c$.$ $$3,769$

Od$.$ $$6,000$