In Year $1,$ a corporation has $$5,000$ and $$7,000$ in excess foreign tax credits in the general and passive income baskets, respectively. In Year $2,$ the corporation earns $$90,000$ in general income $($with $$8,000$ in taxes$)$ and $$50,000$ in passive income $($with $$4,500$ in taxes$).$ Calculate the corporation's U$.$S$.$ tax liability on foreign income for Year $2,$ considering the carryforward of excess credits. Assume that all income reported on the U$.$S$.$ corporate tax return comes from foreign sources.