The following are the current year details of Angelos income, expenses and the foreign tax he paid. All of Angelos foreign income amounts have been converted to Australian dollars. Gross income $ Employment income from Australia 44,000 Employment income from United States 12,000 Employment income from United Kingdom 8,000 Rental income from property in United Kingdom 2,000 Dividend income from United Kingdom 1,200 Interest income from United Kingdom 800 Total gross income 68,000 Expenses $ Medical expenses 5,000 Expenses incurred in deriving employment income from Australia 4,000 Expenses incurred in deriving employment income from United States 900 Expenses incurred in deriving rental income from United Kingdom 500 Gift to a deductible gift recipient 400 Interest (debt deductions) incurred in deriving dividend income 140 Expenses (debt deductions) incurred in deriving interest income 60 Total expenses 11,000 Foreign tax paid $ Employment income from United States 3,600 Dividend income from United Kingdom 120 Interest income from United Kingdom 80 Rental income from United Kingdom 600 Total foreign tax paid 4,400 Determine Angelos foreign tax offset.