In 2017, Henri, a U.S. citizen and calendar year taxpayer, reports $46,000 of income from France, which imposes a 10% income tax, and $69,000 from Italy, which imposes a 40% tax. In addition, Henri reports taxable income of $92,000 from within the United States. Henri is married filing a joint return, and he claims three dependency exemptions. Henri's U.S. tax before the foreign tax credit is $23,000.

Round any division to two decimal places and round your final answer to the nearest dollar.

Henri's foreign tax credit is $.