Jenna paid foreign income tax of $2,408 on foreign income of $12,040. Her worldwide taxable income was $108,200, and her U.S. tax liability was $27,000.

Required:

a. What is the amount of the foreign tax credit (FTC) allowed?

b. What would be the allowed FTC if Jenna had paid foreign income tax of $4,400 instead?

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.

\begin{tabular}{|l|l|} \hline & Amounts \\ \hline a. Foreign tax credit allowed & \\ \hline b. Foreign tax credit allowed & \\ \hline \end{tabular}