In 2016, Henri, a U.S. citizen and calendar year taxpayer, reports $30,000 of income from France, which

Question:

In 2016, Henri, a U.S. citizen and calendar year taxpayer, reports $30,000 of income from France, which imposes a 10% income tax, and $50,000 from Italy, which imposes a 40% tax. In addition, Henri reports taxable income of $69,750 from within the United States.
Henri is married filing a joint return, and he claims three dependency exemptions. Henri's U.S. tax before the foreign tax credit is $28,980. Determine the amount of Henri's foreign tax credit.