Jenna paid foreign income tax of $4, 961 on foreign income of $24, 806. Her worldwide taxable income was $162, 600 and her U.S. tax liability was $40,000. a. What is the amount of foreign tax credit (FTC) allowed? Foreign tax credit allowed _____________ b. What would be the allowed FTC if Jenna had paid foreign income tax of $10, 900 instead? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Foreign tax credit allowed _____________