A taxpayer is a U$.$S$.$ citizen. They received Form $1099-$DIV from their financial institution which provided the following:

$$143$ of Total Ordinary Dividends in Box $1$

$$143$ of Qualified Dividends in Box $1$b

$$22$ of Foreign Tax Paid in Box $7$

SZ for the Foreign Country in Box $8$

Is the following statement correct?

The IRS gives a choice to deduct their foreign taxes or claim the foreign tax credit.