Jenna paid foreign income tax of $5,158 on foreign income of $25,788. Her worldwide taxable income was $167,000, and her U.S. tax liability was $41,000. 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 $11,400 instead? Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount. Amounts a Foreign tax credit allowed b. Foreign tax credit allowed