Jenna paid foreign income tax of $5,354 on foreign income of $26,770. Her worldwide taxable income was $171,200, and her U.S. tax liability was $42,000. 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 $11,900 instead? Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount