Sombrero Corporation, a U$.$S$.$ corporation, operates through a branch in Espania. Management projects that the company$$s pretax income in the next taxable year will be $$111,600$: $$84,800$ from U$.$S$.$ operations and $$26,800$ from the Espania branch. Espania taxes corporate income at a rate of $30$ percent.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.

Problem $24-53$ Part$-$a $($Algo$)$

a$.$ If management's projections are accurate, what will be Sombrero's excess foreign tax credit in the next taxable year? Assume all of the income is foreign branch income.