Martha and Lew are married taxpayers with $$2,300$ of foreign tax withholding from dividends in a mutual fund. They have enough foreign income from the mutual fund to claim the full $$2,300$ as a foreign tax credit. Their tax bracket is $28$ percent and they itemize deductions.

Should they claim the foreign tax credit or a deduction for foreign taxes on their Schedule A$?$

If required, round your answer to the nearest dollar.

The foreign tax deduction will result in a fill in the blank $1$ of $3$$

tax benefit where as claiming the foreign tax credit yields a fill in the blank $2$ of $3$$

tax benefit. Therefore, the taxpayers should fill in the blank $3$ of $3$