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 $114,800: $93,200 from U.S. operations and $21,600 from the Espania branch. Espania taxes corporate income at a rate of 30 percent. 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. (Do not round Intermediate calculations.) Excess foreign tax credit