The IRS will allow Bob to take which of the following actions in claiming the foreign tax credit?

A Claim an unused deduction in a carryback year.

B Claim a credit carryover from a year in which qualified foreign taxes were deducted.

C Carry back unused foreign taxes to a year in which the taxpayer elected not to be subject to the Foreign Tax Credit limit.

D Claim the Foreign Tax Credit on earned income in excess of $101,300