The following information pertains to Raubolt Corporation's operations for the current year: Worldwide taxable income $300,000 U.S. source taxable income 180,000 U.S. income tax before foreign tax credit 96,000 General category income 90,000 Foreign income tax paid on general category income 32,000 Foreign passive category income 30,000 Foreign income tax paid on passive category income 7,500 What amount of foreign tax credit may Raubolt Corporation claim for the current year? $32,000 $36,300 $38,400 $39,500