Question 1. Will is not eligible for the foreign earned income exclusion. He elects the foreign tax credit in lieu of the foreign tax expense itemized deduction. His total taxable income is $80,000, consisting of $48,000 from U.S. sources, $20,000 from Germany, and $12,000 from Italy. He pays foreign income taxes of $6,000 to Germany and $3,600 to Italy. His U.S. income tax liability for tax year 2021 is $13,349 (rounded to the nearest dollar) before considering the foreign tax credit. What is Will's foreign tax credit? If necessary, round your answer to the nearest whole dollar. $5,340 $13,349 $9,600 $3,840