Jenna paid foreign income tax of $4,372 on foreign income of $21,860. Her worldwide taxable income was $150,200, and her U.S. tax liability was $37,000. Required: What is the amount of the foreign tax credit (FTC) allowed? What would be the allowed FTC if Jenna had paid foreign income tax of $9,400 instead? Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.