These are pertains to Helemoonshie Corporations operations for 2021:

• Worldwide taxable income, $300,000
• U.S.-source taxable income, $180,000
• U.S. income tax before foreign tax credit, $96,000
• Foreign-source general category income, $90,000
• Foreign income tax paid on general category income, $32,000
• Foreign-source passive category income, $30,000
• Foreign income tax paid on passive category income, $7,500

What amount of foreign tax credit may Helemoonshie claim for 2021?