The Foreign tax credit limit on the following is...(all numbers in US dollars)

Foreign dividend income = $12,000 ; Foreign tax paid on this through withholding only $1,200

Foreign Other income (not branch and not GILTI) = $80,000; Foreign income tax paid on this $20,000

Total income = $170,000

Pre-credit US tax = $38,500

A - $21,200

B - $18,118

C - $20,836

D - $2,718