Information for Year 1, Year 2, and Year 3 for the Alpinian branch of Rawl Corporation is presented in the following table. The corporate tax rate in the Alpinian Republic in Year 1 was 11 percent. In Year 2, the Alpinian Republic increased its corporate income tax rate to 15 percent. In Year 3, the Alpinian Republic increased its corporate tax rate to 22 percent. The U.S. corporate tax rate in each year is 21 percent.

	Year 1		Year 2		Year 3
Foreign source income	$	75,000	$	100,000	$	100,000
Foreign taxes paid		8,250		15,000		22,000
U.S. tax before FTC		15,750		21,000		21,000

For Year 1, Year 2, and Year 3, what is the foreign tax credit allowed in the United States?