Tom works in foreign countries as a consultant. In 2022, due to the pandemic, he worked at home - virtually - and earned $200,000. The country where Tom worked deemed his $200,000 as foreign source income and taxed the income at 25%. Tom paid $50,000 in foreign income taxes. The US deemed his $200,000 as US sourced income. As a result of this determination, how much foreign tax credit may Tom use on his 2022 income tax return if the US taxes income at 35%? For simplicity, please assume that Tom has no deductions or other credits that apply