Jeff's Bijoux is a U.S. corporation with income from jewelry shops in the U.S. and in France.He had $400,000 of income from his French operations which both France and the U.S. seek to tax.France has a flat 30% tax on the net French sourced income of U.S. corporations.How much of a foreign tax credit will Jeff's get on his U.S. return, where corporate income is taxed at 21%?