Jenna paid foreign income tax of $3,979 on foreign income of $19,896. Her worldwide taxable income was $141,800, and her U.S. tax liability was $35,000. 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 $8,400 instead? Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount