Scott receives dividends from securities which pay foreign taxes.Which one of the following statements is correct?

Select one:

a.Scott can claim the foreign tax credit as a refundable tax credit.

b.Scott can claim the foreign tax credit as a nonrefundable tax credit.

c.Scott can use the foreign taxes paid to decrease the amount of foreign income reported on his return.

d.Scott can claim the foreign taxes paid on Schedule A, line 6 as an itemized deduction and claim the foreign tax credit on Schedule 3 (Form 1040), line 48.