Barbara, a U$.$S$.$ citizen has an opportunity to do business in a foreign country. After consulting with her CPA and attorney, Barbara forms a foreign eligible entity and makes a timely $$Check$-$the$-$Box$$ election to treat the entity as a disregarded entity. If the entity generates foreign source taxable income of $$400,000$ and pays a $30\%$ foreign income tax, how much tax will Barbara have to pay to the U$.$S$.$ if she is a $37\%$ taxpayer and she claims a foreign tax credit?